Each of the following items must be considered in preparing a statement of cash flows (indirect method) for Carla Vista Enterprises. State where each item is to be shown in the statement of cash flows, if at all. Items (a) During the year, 50,800 shares of preferred stock with a par value of $100 a share were issued for $101 a share. (b) During the year, treasury stock costing $124,000 was sold. (c) Equipment that had cost $71,2002 years before and was being depreciated on a straight-line basis over 6 years with a $9.700 estimated scrap value was sold for $26,600. (d) Goodwill impairment was $500,200. (e) Warranty-related payments of $85,500 were charged against accrued warranty expenses. (d) Goodwill impairment was $500,200. (c) Warranty-related payments of $85,500 were charged against accrued warranty expenses. (f) 6-month U.S. Treasury bills were sold for $210,500. The company uses a cash and cash-equivalent basis for its cash flow statement. (g) The company issued $600,700 in bonds payable to acquire land. (h) The company reported net income for the year of \$176,000. Depreciation amounted to $69,600, and a loss of $44,500 was reported on the sale of an equityinvestment. (a) During the year, 50,800 shares of preferred stock with a par value of $100 a share were issued for $101 a share. (b) During the year, treasury stock costing $124,000 was sold. (c) Equipment that had cost $71,2002 years before and was being depreciated on a straight-line basis over 6 years with a $9.700 estimated scrap value was sold for $26,600. (d) Goodwill impairment was $500,200. (e) Warranty-related payments of $85,500 were charged against accrued warranty expenses. (f) 6-month U.S. Treasury bills were sold for $210,500. The company uses a cash and cash-equivalent basis for its cash flow statement. (8) The company issued $600,700 in bonds payable to acquire land