Each of these items must be considered in preparing a statement of cash flows for Irvin Co. for the year ended December 31, 2022. For each item, state how it should be shown in the statement of cash flows for 2022.

a. Issued bonds for $200,000 cash.
b. Purchased equipment for $180,000 cash.
c. Sold land costing $20,000 for $20,000 cash.
d. Declared and paid a $50,000 cash dividend.