Each of these items must be considered in preparing a statement of cash flows for Irvin Co. for the year ended December 31, 2017. For each item, state how it should be shown in the statement of cash flows for 2017.

(a) Issued bonds for \(\$ 200,000\) cash.

(b) Purchased equipment for \(\$ 180,000\) cash.

(c) Sold land costing \(\$ 20,000\) for \(\$ 20,000\) cash.

(d) Declared and paid a \(\$ 50,000\) cash dividend.