(Click the icon to view the transactions.) Identify the category of the statement of cash flows in which each transaction would be reported. Credit Date Accounts and Explanation Debit a. Cash 72,000 a. 72,000 Common Stock b. Treasury Stock 16,500 c. Cash 16.500 c. Cash 88,000 Sales Revenue 88,000 d. Land 103,000 9 Cash 103,000 e. Depreciation Expense-Equipment 6,800 Accumulated Depreciation-Equipment 6,800 f. Dividends Payable 19,500 k. Cash 19,500 22,000 g Land Notes Payable 22,000 h. Cash 9,600 Equipment 9,600 i. Bonds Payable j. Building k. Loss on Disposal of Equipment 51,000 Cash 51,000 137,000 Notes Payable 137,000 1,800 Accumulated Depreciation-Equipment 200 2,000 Equipment