Each of the following items must be considered in preparing a statement of cash flows. Indicate where each item is to be reported in the statement, if at all. Assume that net income is reported as $90,000.

  (a) Accounts receivable increased from $34,000 to $39,000 from the beginning to the end of the year.
  (b) During the year, 10,000 shares of preferred stock with a par value of $100 per share were issued at $115 per share.
  (c) Depreciation expense amounted to $14,000, and bond premium amortization amounted to $5,000.
  (d) Land increased from $10,000 to $30,000.