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Requirements Calculate the following items for the statement of cash flows: a. Beginning and ending Plant Assets, Net, were $100,000 and $88,000, respectively. Depreciation for the period was $5,000, and purchases of new plant assets were $38,000. Plant assets were sold at a gain of $12,000. What were the cash proceeds of the sale? b. Beginning and ending Retained Earnings were $33,000 and $69,000, respectively. Net income for the period was $47,000, and stock dividends were $3,000. How much were the cash dividends? Requirement a. Beginning and ending Plant Assets, Net, were $100,000 and $88,000, respectively. Depreciation for the period was $5,000, and purchases of new plant assets were $38,000. Plant assets were sold at a gain of $12,000. What were the cash proceeds of the sale? Cash proceeds from the sale were