Each of the following items must be considered in preparing a statement of cash flows for Blackwell Inc. for the year ended December 31, 2012. State where each item is to be shown in the statement, if at all.

  (a) Plant assets that had cost $18,000 6½ years before and were being depreciated on a straight-line basis over 10 years with no estimated scrap value were sold for $4,000.
  (b) During the year, 10,000 shares of common stock with a stated value of $20 a share were issued for $41 a share.
  (c) Uncollectible accounts receivable in the amount of $22,000 were written off against Allowance for Doubtful Accounts.
  (d) The company sustained a net loss for the year of $50,000. Depreciation amounted to $22,000, and a gain of $9,000 was realized on the sale of available-for- sale securities for $38,000 cash.