Swift Couriers

Transaction	Description	Amount
1	Issued bonds payable	$100,000
2	Purchased delivery vehicles	$50,000
3	Paid insurance premium	$5,000
4	Provided courier services on account	$25,000
5	Paid driver salaries	$8,000
6	Received cash from clients	$20,000
7	Paid for vehicle repairs	$3,000

Requirement: Record transactions, post them to the ledger, and prepare a cash flow statement.