Each of the following items must be considered in preparing a statement of cash flows. Indicate where each item is to be reported in the statement, if at all. Assume that net income is reported as...

Each of the following items must be considered in preparing
a statement of cash flows. Indicate where each item is
to be reported in the statement, if at all. Assume that net
income is reported as $90,000.
(a) Accounts receivable increased from $34,000 to $39,000
from the beginning to the end of the year.
(b) During the year, 10,000 shares of preferred stock with
a par value of $100 per share were issued at $115 per
share.
(c) Depreciation expense amounted to $14,000, and bond
premium amortization amounted to $5,000.
(d) Land increased from $10,000 to $30,000.