Each of the following items must be considered in preparing a statement of cash flows (indirect method) for Duke Enterprises. State where each item is to be shown in the statement of cash flows, if at all.

Items
(a) During the year, 50,000 shares of preferred stock with a par value of $100 a share were issued for $101 a share.		select a type of activity Operating ActivityInvesting ActivityFinancing ActivityOperating and Investing ActivityOperating and Financing ActivityInvesting and Financing ActivityNoncash Investing and Financing ActivityNot Reported on Cash Flows
(b) During the year, treasury stock costing $123,000 was sold.		select a type of activity Operating ActivityInvesting ActivityFinancing ActivityOperating and Investing ActivityOperating and Financing ActivityInvesting and Financing ActivityNoncash Investing and Financing ActivityNot Reported on Cash Flows
(c) Equipment that had cost $70,000 2 years before and was being depreciated on a straight-line basis over 6 years with a $10,000 estimated scrap value was sold for $25,000.		select a type of activity Operating ActivityInvesting ActivityFinancing ActivityOperating and Investing ActivityOperating and Financing ActivityInvesting and Financing ActivityNoncash Investing and Financing ActivityNot Reported on Cash Flows
(d) Goodwill impairment was $500,000.		select a type of activity Operating ActivityInvesting ActivityFinancing ActivityOperating and Investing ActivityOperating and Financing ActivityInvesting and Financing ActivityNoncash Investing and Financing ActivityNot Reported on Cash Flows
(e) Warranty-related payments of $83,600 were charged against accrued warranty expenses.		select a type of activity Operating ActivityInvesting ActivityFinancing ActivityOperating and Investing ActivityOperating and Financing ActivityInvesting and Financing ActivityNoncash Investing and Financing ActivityNot Reported on Cash Flows
(f) 6-month U.S. Treasury bills were sold for $210,000. The company uses a cash and cash-equivalent basis for its cash flow statement.		select a type of activity Operating ActivityInvesting ActivityFinancing ActivityOperating and Investing ActivityOperating and Financing ActivityInvesting and Financing ActivityNoncash Investing and Financing ActivityNot Reported on Cash Flows
(g) The company issued $600,000 in bonds payable to acquire land.		select a type of activity Operating ActivityInvesting ActivityFinancing ActivityOperating and Investing ActivityOperating and Financing ActivityInvesting and Financing ActivityNoncash Investing and Financing ActivityNot Reported on Cash Flows
(h) The company reported net income for the year of $176,000. Depreciation amounted to $69,000, and a loss of $45,000 was reported on the sale of an equity investment.