Can someone please help me with #11 and #12

11. (3 points) The following items may be reflected in a company's statement of cash flows. For each item, indicate which, if any, section of the statement of cash flows the item would be reflected in. Assume the statement is prepared using the indirect method. a. Issuing stock in exchange for a fixed asset b. Using cash to purchase a fixed asset. c. Using cash to buy back our own company stock. d. Selling a fixed asset for more than book value. e. Using cash to pay a cash dividend to stockholders. f. Using cash to purchase 100 shares of stock in another company. 2020 12. (10 points) D's balance sheets as of December 31, 2021 and 2020 are presented below: 2021 Cash $ 40,000 $ 15,000 Accounts receivable 35,000 50,000 Prepaid expenses 30,000 10,000 Property, plant, and equipment at cost 150,000 115,000 Accumulated depreciation 60.000) 40.000) TOTAL ASSETS $195.000 S150.000 Accrued wages payable $ 52,500 S 40,000 Unearned revenues 15.000 25,000 Dividends payable 2.500 0 Long-term debt 15.000 5,000 Common stock 5,000 5,000 Additional paid-in-capital 25,000 25,000 Retained earnings 80,000 50.000 TOTAL LIABILITIES & SE $195.000 $150.000 SELECTED OTHER INFORMATION: 1. During 2021, D reported net income of $40,000. 2. During 2021, D borrowed on a LT basis AND paid back some LT debt. During 2021, D borrowed $20,000. 3. During 2021. D bought and sold some PP&E. A machine D sold during 2021 originally cost D $25,000. D sold the PP&E for $10,000. At the time of the sale, the PP&E had accumulated depreciation of $7,000. 4. During 2021, D declared four quarterly dividends.2021 was the first year in which D declared dividends. 5. During 2021, D did NOT enter into any non-cash investing or financing activities. Prepare D's Statement of Cash Flows (in good form) for the year ended December 31, 2021. D uses the indirect method