State how each of the following items would be reflected on a statement of cash flows.

(a) Securities classified as available:foi:sa.le were purchased for \($5,000.\) 

(b) Buildings were acquired for \($187,500,\) the company paying \($50,000\) cash and signing a 12% mortgage note, payable in 5 years, for the balance.

(c) Cash of \($62,500\) was paid to purchase a business whose assets consisted of: merchandise. \($22,500;\) furniture and fixtures. \($7,500;\) land and buildings, \($23,750;\) and goodwill. \($8,750\).

(d) A cash dividend of \($1,250\) was declared in the current period, payable at the beginning of the next period.

(e) Accounts Payable shows a decrease for the period of \($3,750\).