Each of the following items must be considered in preparing a statement of cash flows (indirect method) for Marigold 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 $14,0DD Operating Activities (b) During the year, treasury stock costing $28,000 was purchased. Financing Activitles () Plant assets that had cost $22,000 6 years before and ware baing depraciated an a straight-line hasis ovar 10 years with no estimatad scrap value ware sold for $3,90o Sale proceeds Investing Activities Loss on sale of plant assets Operating Activities (d) The company sustained a net loss for the year of $54,0DD. Depreciation amounted to $32,000, and a gain of $19,000 was realized on the sale of land for $42,000 cash. Nat Los5 Operating Activities Depreciation Operating Activities Gain on Sala of Land Operating Activities Proceeds from the Sale of Land Operating Activities (e) During the year, 11,0DD sharas of comman stock with a stated value af $10 a share ware issued for $80 a share Financing Activities (f) The company exchanged common stock for a 70% interest in Tabasco Co. worth $965,000. Noncash Investing and Financing Activity