Comparative financial statement data for ABC company are as follows :

Assets	2023	2022
Cash and cash equivalents	Tk. 3	6
Accounts receivable	Tk. 22	24
Inventory	Tk. 50	40
Total current assets	Tk. 75	70
Property, plant and equipment	Tk. 240	200
Less accumulated depreciation	Tk. 65	50
Net property, plant and equipment	Tk. 175	150
Total assets	Tk. 250	Tk. 220

Liabilities and shareholder's equity

Accounts payable	Tk. 40	Tk. 36
Common stock	Tk.150	Tk. 145
Retained earnings	Tk. 60	Tk. 39
Total liab and shareholder's equity	Tk. 250	Tk. 220

For 2023 year, the company reported net income are as follows :

Sales	Tk. 275
Cost of goods sold	Tk. 150
Gross margin	Tk. 125
Selling and administrative expense	Tk. 90
Net income	Tk. 35

In the year, 2023, ABC company declared and paid a cash dividend. There were no sales of property, plant and equipment during 2023. The commpany did not repurchase any of its own stock 2023.

Required :