For each of the following transactions, indicate what is reported on the statement of cash flows and the section in which it is listed. Assume the indirect method is used to present the cash flows from operating activities.

a$.$ Equipment costing $$33,000$ but with accumulated depreciation of $$14,000$ is sold for cash creating a reported gain of $$5,000.$

b$.$ A note is signed at the bank on a $$200,000$ loan.

c$.$ A building with a cost of $$700,000$ but a net book value of only $$111,000$ is destroyed by fire.

d$.$ A new truck is acquired for $$56,000$ by signing a long$-$term note payable.

e$.$ A new owner invests cash of $$49,000$ into the business in exchange for $10,000$ shares of $$1$ par value common stock.

$f.$ The first payment of $$11,000$ is made on the truck bought in problem $9(d).$ Of that total, $$10,000$ is paid on the note with the rest paid as interest.

g$.$ A building costing $$530,000$ with accumulated depreciation of $$170,000$ is sold for cash at a loss of $$15,000.$