Each of the items below should be considered in preparing a cash flow statement for Aksu Co.  for the year ended December 31, 2020. For each item, state how it is presented in the 2020 cash flow statement. (a) Issued bonds for 150,000 cash.  (b) Purchased equipment for 200,000 cash.  (c) Selling land for 50,000 for 50,000 in cash.  (d) Announce and pay a cash dividend of 20,000.