The transactions below took place during the year 2020.

1.		Convertible bonds payable with a par value of $301,300 were exchanged for unissued common stock with a par value of $301,300. The market price of both types of securities was par.
2.		The net income for the year was $406,400.
3.		Depreciation expense for the building was $88,600.
4.		Some old office equipment was traded in on the purchase of some dissimilar office equipment, and the following entry was made.

Equipment		50,900
Accum. DepreciationEquipment		29,800
Equipment				40,900
Cash				33,900
Gain on Disposal of Plant Assets				5,900

		The Gain on Disposal of Plant Assets was included in income before income taxes.
5.		Dividends in the amount of $125,400 were declared. They are payable in January of next year.

Show by journal entries the adjustments that would be made on a worksheet for a statement of cash flows.