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The Gain on Disposal of Plant Assets was included in income before income taxes. 5. Dividends in the amount of $124,700 were declared. They are payable in January of next year. Show by journal entries the adjustments that would be made on a worksheet for a statement of cash flows. (Credit account titles on automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the occount titles enter 0 for the amounts. List all debit entries before credit entries.) 4. 5. No. Account tities and txplanation vebit creait 1. 2. 3. 4. The transactions below took place during the year 2025 . 1. Convertible bonds payable with a par value of $303,800 were exchanged for unissued common stock with a par value of $303,800. The market price of both types of securities was par. 2. The net income for the year was $413,600. 3. Depreciation expense for the buildings was $89,200. 4. Some old office equipment was traded in on the purchase of some dissimilar office equipment, and the following entry was made