Assuming ASPE, Indicate for each of the following what should be disclosed on a statement of cash flows (indirect method) For 2020, net income was $ 650,000. (1 marks) a) b) c) d) 880 Amortization of bond premium, $ 1.100. (1 marks) The balance in Retained Earnings was $ 485,000 at December 31, 2019 and $ 728,000 at December 31, 2020. A stock dividend was declared and distributed which increased common shares by $ 280,000. (Show calculation of the cash dividend and indicate how it and the stock dividend would be shown). (2 marks) Equipment, which cost $ 115,000 with accumulated depreciation of $ 53,000, was sold for $ 67,000. (2 marks) The deferred tax liability increased $ 18,000. (1 marks) Issued 2,000 preferred shares with a fair value of $ 130 per share for a parcel of land. (1 mark)