Each of the following items must be considered in preparing a statement of cash flows (indirect method) for Carla Inc. for the year ended December 31, 2017. State where each item is to be shown in the statement of cash flows, if at all. (a) Patent amortization for the year was $15,000. $ (b) During the year, treasury stock costing $27,000 was purchased. $ (c) Plant assets that had cost $21,000 6 years before and were being depreciated on a straight-line basis over 10 years with no estimated scrap value were sold for us $4,700. Sale proceeds > $ Loss on sale of plant assets $ (d) The company sustained a net loss for the year of $52,000. Depreciation amounted to $32,000, and a gain of $21,000 was realized on the sale of land for $36,000 cash. Net Loss V UA $ Depreciation $ Gain on Sale of Land $ Proceeds from the Sale of Land $