s These items are found in the statement of financial position, stat ement of profit or loss and other comprehensive income. and statement of changes in equity of a) Payment of interest on notes payable (b) Exchange of land for patent ic) Sale of building at book value id) Payment of dividends (hi Issuance of ordinary share capital 0) Amortization of patent ) Issuance of bonds (k) Purchase of lands 1) Conversion of bonds into ordinary el Depreciation shares m) Loss on sale of land in) Retirement of bonds 1) Receipt of dividends on investment in shares 9) Receipt of interest on notes receivable