Indicate in general journal form howthe items below would be entered in a worksheet for the preparation of the statement of cash flows. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If'no entry is required, seleet. $"$No entry" for the account titles and enter $0$ for the amounts. Ust all debit entries before credit entries.$)$a$.$ Netincome is $$327,000.$b$.$ Cash dividends declared and paid totaled $$130,000$c$.$ Equipment was purchased for $$125,000.$d$.$ Equipment that originally cost $$35\mathrm{.}000$ and had accumulated depreciation of $$28,000$ was sold for $$8,900.$No$.$ Account Titles and ExplanationDebitCreditvabc