For each of the following scenarios, indicate what should be disclosed on a statement of cash flows. Assume the indirect method is used and the company follows ASPE. If not disclosed, write "Not shown." There may be more than one answer for some items. For an item that is added to net income, write "Add," and for an item that is deducted from net income, write "Deduct." Show financing and investing outflows in parentheses. For example, an answer might be: Deduct $4,700 or Investing ($31,000). If the item is a non-cash transaction that should be disclosed separately, write "Non-cash." 

Required 

a. The deferred tax liability increased by $10,000. 

b. The balance in "Investment in AAA Corp." increased by $ 12,000 as a result of using the equity method. 

c. Issuance of a stock dividend increased the common shares account by $56,000. 

d. Amortization of bond discount, $1,600. 

e. Machinery, which cost $100,000 with accumulated depreciation of $48,000, was sold for $55,000 

f. Issued 3,000 common shares with a market value of $15 per share for machinery. (Show the amount, too.) 

g. Amortization of patents, $3,000. 

h. Cash dividends paid, $60,000.