Each of the following items must be considered in preparing a statement of cash flows for Blackwell Inc. for the year ended December 31, 2022. Indicate how each item is to be shown in the statement, if at all.

a. Plant assets that had cost $18,000 61⁄2 years before and were being depreciated on a straight-line basis over 10 years with no estimated residual value were sold for $4,000.

b. During the year, 10,000 ordinary shares with a stated value of $20 a share were issued for $41 a share.

c. Uncollectible accounts receivable in the amount of $22,000 were written off against Allowance for Doubtful Accounts.

d. The company sustained a net loss for the year of $50,000. Depreciation amounted to $22,000, and a gain of $9,000 was realized on the sale of non-trading equity investments for $38,000 cash.