Information for 2023 follows for Sheffield Corp.: Retained earnings, January 1, 2023 Sales revenue Cost of goods sold Interest income Selling and administrative expenses Unrealized gain on FV-OCI equity investments (gains/losses not recycled) Loss on impairment of goodwill Income tax on continuing operations for 2023 (assume this is correct) Assessment for additional income tax for 2021 (normal, recurring, and not caused by an error) Gain on disposal of FV-NI investments Loss from flood damage Loss on disposal of discontinued division (net of tax of $65,500) Loss from operation of discontinued division (net of tax of $39,500) Dividends declared on common shares Dividends declared on preferred shares $1,970,000 35,900,000 28,032,000 183,000 4,790,000 359,000 522,000 600,000 513,000 121,000 382,000 262,000 158,000 256,500 85,000

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