The following transactions occurred for Dussault Ltd.

1.	Annual interest of 3% is paid on $504,000 of bonds payable that were issued last year.
2.	A truck was purchased for $40,000 at the beginning of this year. The truck is being depreciated over five years at a rate of $8,000 per year.
3.	Old equipment is sold for $43,000. The asset originally cost $163,000 and has accumulated depreciation of $127,000.
4.	New equipment is purchased for $199,000. A cash payment of $49,750 is made and a long-term note payable for $149,250 is issued for the remainder.
5.	A deposit of $8,300 is received in advance from a customer for goods to be delivered at a later date.
6.	Income tax expense for the year is $89,000; $67,000 of this amount was paid during the year, and the remainder will be paid next year.

Identify the accounts affected and give the amounts by which they would be increased or decreased. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No. Account Titles and Explanation Debit Credit 1. 2a. (To record purchase of truck) 2b. (To record depreciation expense) 3. 4. 5. 6. State the amount of any cash flow and whether cash is increased or decreased. Transaction Increases/Decreases Amounts 1. $ 2a. $ 2b. $ 3. $ 4. $ 5. $ 6. $ e Textbook and Media Identify how each item would be reported in Dussault's statement of cash flows. Transaction Activity 1. 2a.