RIEF EXERCISES BE 13-1 Each of the items below must be considered in preparing a flow s for Baskerville Co. for the year ended December 31, 2017. For eac it should be shown in the statement of cash flows for 2017. (a) Issued bonds for $200,000 cash. equipment for $150,000 cash. (c) Sold land costing $20.000 for $20.000 cash. (d) Declared and paid a $50,000 cash dividend