1. 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." In addition, show financing and investing, and positive number for cash inflows or negative number for cash outflows. 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.

(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.

(f) Issued 6,000 ordinary shares (10 par) with a fair value of 15 per share for machinery. (Show the amount, too.)

(g) Amortization of patents, 3,000.

(h) Cash dividends paid, 60,000.