Furst Ltd. had the following transactions. 1. Paid salaries of NT$140,000. 2. Issued 1,000 shares of NT$10 par value ordinary shares for equipment worth NT$160,000. 3. Sold equipment (cost NT$100,000, accumulated depreciation NT$60,000) for NT$30,000. 4. Sold land (cost NT$120,000) for NT$160,000. 5. Issued another 1,000 shares of NT$10 par ordinary shares for NT$180,000. 6. Recorded depreciation of NT$200,000. Instructions For each transaction above, (a) prepare the journal entry, and (b) indicate how it would affect the statement of cash flows. Assume the indirect method.