A statement of cash flows for Friendly Markets, Inc., for 20X1 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
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
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