Indicate for each of the following what should be disclosed on a statement of cash flows $($indirect method$).$ If not disclosed, select "Not using the

equity

method.

$($c$)$ Issuance of a

stock

dividend

increased

common

stock

$$51,000$ and

paid$-$in

capital

$$27,000.$

$($d$)$

Amortizatio

$of$ bond

discount,

$$2,700.$

Amortization

of bond

discount,

$$2,700.$

$($e$)$

Machinery

that cost

$$111,000$

and had

accumulated

depreciation

$of$ $$59,000$

was sold for

$$66,000.$

$($f$)$ Issued

$11,100$

shares of

common

stock $($$$10$

par$)$ with a $($e$)$

IVIacninery

that cost

$$111,000$

and had

accumulated

depreciation

$of$ $$59,000$

was sold for

$$66,000.$

$($f$)$ Issued

$11,100$

shares of

common

stock $($$$10$

par$)$ with a

market price

of $$15$ per

share for

machinery.

$($g$)$ Amortization

of patents,

$$14,000.$

$($h$)$ Cash

dividends

paid,

$$71,000.$

shown." There may be more than one answer for some items. For an item that is added to net income, select "Add," and for an item that

is deducted from net income, select "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 noncash transaction that should be disclosed separately, select "Noncash

$$40,000."$

Statement of Cash Flows $($Indirect Method$)$

$($a$)$

The deferred

tax liability

increased

$$21,000.$

$($b$)$ The balance

in

Investment

in Pina Co$.$

Stock

increased by

$$23,000$ as a

result of

using the

equity

method.

$($c$)$ Issuance of a

stock

$

$

$

$

$