Each of the following items must be considered in preparing a statement of cash flows for Boer Fashions for the year ended December 31, 2022.

1. Fixed assets that had cost R20,000 6½ years before and were being depreciated on a 10-year basis, with no estimated residual value, were sold for R4,750.

2. During the year, goodwill of R15,000 was considered impaired and was completely written off to expense.

3. During the year, 500 ordinary shares with a stated value of R25 a share were issued for R32 a share.

4. The company sustained a net loss for the year of R2,100. Depreciation amounted to R2,000 and patent amortization was R400.

5. Uncollectible accounts receivable in the amount of R2,000 were written off against Allowance for Doubtful Accounts.

6. Equity investments (non-trading) that cost R12,000 when purchased 4 years earlier were sold for R10,600.

7. Bonds payable with a par value of R24,000 on which there was an unamortized bond premium of R2,000 were redeemed at 101.

Instructions

For each item, state where it is to be shown in the statement and then how you would present the necessary information, including the amount. Consider each item to be independent of the others. Assume that correct entries were made for all transactions as they took place.