6. First Ltd. had the following transactions. a. Paid salaries of $140,000. b. Issued 1,000 shares of NT$10 par value ordinary shares for equipment worth$160,000. c. Sold equipment (cost $100,000, accumulated depreciation$60,000) for $30,000. d. Sold land (cost$120,000) for $160,000. e. Issued another 1,000 shares of $10 par ordinary shares for $180,000. f. Recorded depreciation of $200,000. Instructions For each transaction above, prepare the journal entry, and indicate how it would affect the statement of cash flows. Assume the indirect method.