An examination of the accounting records revealed the following additional information applicable to 2019: a)Land costing $15,000 was sold for $15,000 b)A mortgage note was issued for $40,000 c)A building costing $115,000 was constructed d)2,500 shares of common stock were issued at $40 in exchange for the bonds payable e)Cash dividends declared were $74,670

The kamp family has twins, rob and rachel. both rob and rachel graduated from college 2 years ago, and each is now earning $50,000 per year. rachel works in the retail industry, where the mean salary for executives with less than 5 years' experience is $35,000 with a standard deviation of $8,000. rob is an engineer. the mean salary for engineers with less than 5 years' experience is $60,000 with a standard deviation of $5,000.