Blue fin started the current year with assets of $703,000, liabilities of $351,500 and common stock of $203,000. during the current year, assets increased by $403,000, liabilities decreased by $51,500 and common stock increased by $278,000. there was no payment of dividends to owners during the year. use the information above to answer the following question. what was the amount blue fin's change in total stockholders' equity during the year?
a. $454,500 increase
b. $148.500 increase
c. $278,000 increase
d. $226,500 increase

On january 2, 2016, twilight hospital purchased a $94,800 special radiology scanner from bella inc. the scanner had a useful life of 4 years and was estimated to have no disposal value at the end of its useful life. the straight-line method of depreciation is used on this scanner. annual operating costs with this scanner are $106,000. approximately one year later, the hospital is approached by dyno technology salesperson, jacob cullen, who indicated that purchasing the scanner in 2016 from bella inc. was a mistake. he points out that dyno has a scanner that will save twilight hospital $26,000 a year in operating expenses over its 3-year useful life. jacob notes that the new scanner will cost $111,000 and has the same capabilities as the scanner purchased last year. the hospital agrees that both scanners are of equal quality. the new scanner will have no disposal value. jacob agrees to buy the old scanner from twilight hospital for $40,500. if twilight hospital sells its old scanner on january 2, 2017, compute the gain or loss on the sale. prepare an incremental analysis of twilight hospital.