My question: should I put the 38000 (dr) in T- account,or not? Or should I take 38000 from T- account, and disclose in the footnote about non-cash investing? Which is right? 2, if it has dividend payable(increase or decrease), is it not considered in the operations section? How about financial section? For example decrease in dividend payable 5 3, about net cash financial activities, sale of bonds +60000, how about bond payable is -36 or + 24(60-36)? I think 60-36, because it is the current change bond payable. a! '49\" ML (4'0 Lb no Balance sheet 12/31 2020 2019 Plant assets 397000 242500 Bond payable 170000 146000 Common stock 262000 175000 Prepare a 2017 statement of cash flows using the indirect method Additional Information: 1. Old plant assets having an original cost of $57,500 and accumulated depreciation of $54,000 were sold for $10,000 cash. /2. A new plant asset was purchased directly in exchange fo valued at $38,000. 3.New bonds were issued at par for $60,000. 4. A $1,010 prior period adjustment was recorded in 2019 correcting an overstatement of depreciation in 2015. The 2019 balance sheet is appropriately restated. 5. 2020 Net income was $154,480. 4, common stock, A new plant asset was purchased directly in exchange for common stock valued at $38,000. is that mean common stock decrease the 38000 ??and could I put in 38000(dr) t-account?? and I also confused 38000 is DR or CR? it is non-cash nancing activities,it should be disclosed in the footnote, but I don't know should I put in T- account or not? If it could, cash flow from financing activities: +125000, right? 5/5 05 a; 7:? LL; 5 , A $1,010 prior period adjustment was recorded in 2019 correcting an overstatement of depreciation in 2015. The 2019 balance sheet is appropriately restated. How can I do this ? Is that 2015,16,17,18 books are closed, I think it is not effect retained earning. A/D lolo 70"}