The following information was taken from the financial records of the Weyre Company. a) The board of directors declared cash dividends totaling Rwf 240,000 during the current year. The comparative balance sheet indicates dividends payable of Rwf 50,000 at the beginning of the year and Rwf 60,000 at the end of the year. b) Office equipment, which had cost Rwf 245,000 and on which accumulated depreciation totaled Rwf 95,000 on the date of sale, was sold for Rwf 130,000 during the year. c) Delivery equipment, which had cost Rwf 39,000 and on which accumulated depreciation totaled Rwf 23,000 on the date of sale, was sold for Rwf 20,000 during the year. d) The company issued 5,000 shares of Rwf 10 par Common Stock for Rwf 50 per share. e) The company purchased land with a mortgage note payable. f) Depreciation expense reported on the income statement was Rwf 55,000. g) Bonds Payable of Rwf 60,000 were retired. Required: For each of the situations indicate the items to be reported on the statement of cash flows, the section of the statement in which the item would appear and the amount to be reported.