For each item, state where it is to be shown in the statement

1.

Fixed assets that had cost $20,000 6 years before and were being depreciated on a 10-year basis, with no estimated scrap value, were sold for $4,750.

2.		During the year, goodwill of $15,000 was considered impaired and was completely written off to expense.

3.		During the year, 500 shares of common stock with a stated value of $25 a share were issued for $32 a share.

4.		The company sustained a net loss for the year of $2,100. Depreciation amounted to $2,000 and patent amortization was $400.

5.		Uncollectible accounts receivable in the amount of $2,000 were written off against Allowance for Doubtful Accounts.

6.		Debt investments (available-for-sale) that cost $12,000 when purchased 4 years earlier were sold for $10,600.

7.		Bonds payable with a par value of $24,000 on which there was an unamortized bond premium of $2,000 were redeemed at 101.