a = 1. Purchase of equity securities for cash (with intent to hold for one year). + 2. Increase in prepaid expenses during the year. 3. Increase in deferred revenue for the year. 4. Payment of cash dividends by the company. 5. Cash proceeds from sale of land. 6. Depreciation expense. 7. Purchase of an asset in exchange for stock. 8. Retirement of bonds with cash. 9. Retirement of bonds with issuance of common stock. a < <> 46 O (1) 10. Cash proceeds from issuance of preferred stock. 11. Increase in interest payable for the year. 12. Increase in salaries payable for the year. 13. Issuance of bonds for cash. 14. Cash acquisition of patents. 15. Cash principal payment on mortgage. 16. Increase in accounts receivable for the year. 17. Amortization of patents. 18. Loss on sale of equipment. 19. Cash proceeds from sale of used equipment. 20. Increase in bonus payable for the year. > + a - = + + 4