Indicate in general journal form how the items below would be entered in a worksheet for the preparation of the statement of cash flows.

(a) Net income is $317,000.

(b) Cash dividends declared and paid totaled $120,000.

(c) Equipment was purchased for $114,000.

(d) Equipment that originally cost $40,000 and had accumulated depreciation of $32,000 was sold for $10,000.