A statement of cash flows for Friendly Markets, Inc., for 2017 appears below.
Operations
(1) Net income................................................................$ 1,161,442
Adjustments for noncash transactions:
(2) Depreciation and amortization..............................................496,106
(3) Retirement contributions paid in common stock.........................256,110
(4) Deferred income taxes.........................................................27,018
(5) Loss on disposal of property, plant, and equipment.......................32,482
(6) Loss on sale of investments....................................................6,801
(7) Net amortization of investments.............................................15,625
Change in operating assets/liabilities providing (requiring) cash:
(8) Trade receivables............................................................(140,082)
(9) Merchandise inventories........................................................2,302
(10) Prepaid expenses.............................................................(5,825)
(11) Accounts payable and accrued expenses.................................103,014
(12) Self-insurance reserves.....................................................(14,381)
(13) Federal and state income taxes.............................................33,186
(14) Other noncurrent liabilities..................................................24,434
Net cash provided by operating activities..................................1,998,232
Investing
(15) Payment for property, plant, and equipment..........................(693,489)
(16) Proceeds from sale of property, plant, and equipment...................4,150
(17) Payment for investments..............................................(1,133,449)
(18) Proceeds from sale of investments.......................................777,381
Net cash used in investing activities.......................................(1,045,407)
Financing
(19) Payment for acquisition of common stock............................(629,453)
(20) Proceeds from sale of common stock....................................152,096
(21) Dividends paid............................................................(325,295)
(22) Other, net.....................................................................18,530
Net cash used in financing activities.........................................(784,122)
Net increase in cash...............................................................168,703
Cash at beginning of year........................................................201,813
Cash at end of year............................................................$ 370,516
Required:
Prepare the worksheet entry that would be made to prepare a cash flow statement for each of the numbered line items. For example, the worksheet entry for item (1) is as follows:
(1) DR Cash (operations-Net income) . . . . . . . . . . . . . . . . . . .  $1,161,442
CR Retained earnings . . . . . . . . . . . . . . . . . . . . . . . . . . $1,161,442