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

	Income Statement: Shown/Not shown	Amount	Section of Cash Flows	Amount
a	Shown	10,000	Operating	10,000
b	Shown?????	(12,000)??
c	Not shown
d
e	Shown	(3,000)	Investing	55,000
f
g
h			Financing	(60,000)

Indicate for each of the following what should be disclosed on a statement of cash flows (indirect method). 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 noncash transaction that should be disclosed separately, write "Noncash." (a) The deferred tax liability increased $10,000. (b) The balance in Investment in Hoyt Co. increased $12,000 as a result of using the equity method. (c) Issuance of a share dividend increased share capital $40,000 and share premium $16,000. (d) Amortization of bond discount, $1,600. (e) Machinery that cost $100,000 and had accumulated depreciation of $48,000 was sold for $55,000. Issued 6,000 ordinary shares ($10 par) with a fair value of $15 per share for machinery. (Show the amount, too.) (9) Amortization of patents, $3,000. (n) Cash dividends paid, $60,000