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Additional Information on Current Year Transactions 0. The loss on the cash sale of equipment was $11,125 (details in b) b. Sold equipment costing $64,875, with accumulated depreciation of $36.125, for $17,625 cash. c. Purchased equipment costing $102,375 by paying $42,000 cash and signing a long-term notes payable for the balance d. Paid $48,525 cash to reduce the long-term notes payable e. Issued 3.100 shares of common stock for $20 cash per share. f. Declared and paid cash dividends of $51,300. FORTEN COMPANY Statement of Cash Flows For Current Year Ended December 31 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operations: Income statement items not affecting cash