Indicate in general journal form how the items below would be entered in a worksheet for the preparation of the statement of cash flows. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

(a)		Net income is $311,000.
(b)		Cash dividends declared and paid totaled $128,000.
(c)		Equipment was purchased for $109,000.
(d)		Equipment that originally cost $35,000 and had accumulated depreciation of $28,000 was sold for $8,800.

(a)	select an account title to record the item under point A Accumulated DepreciationEquipmentCashEquipmentFinancingCash DividendsFinancingPurchase of EquipmentFinancingSale of EquipmentInvestingCash DividendsInvestingPurchase of EquipmentInvestingSale of EquipmentNo EntryOperatingCash DividendsOperatingGain on Sale of EquipmentOperatingLoss on Sale of EquipmentOperatingNet IncomeOperatingSale of EquipmentOperatingPurchase of EquipmentRetained Earnings	enter a debit amount	enter a credit amount
	select an account title to record the item under point A Accumulated DepreciationEquipmentCashEquipmentFinancingCash DividendsFinancingPurchase of EquipmentFinancingSale of EquipmentInvestingCash DividendsInvestingPurchase of EquipmentInvestingSale of EquipmentNo EntryOperatingCash DividendsOperatingGain on Sale of EquipmentOperatingLoss on Sale of EquipmentOperatingNet IncomeOperatingSale of EquipmentOperatingPurchase of EquipmentRetained Earnings	enter a debit amount	enter a credit amount
(b)	select an account title to record the item under point B Accumulated DepreciationEquipmentCashEquipmentFinancingCash DividendsFinancingPurchase of EquipmentFinancingSale of EquipmentInvestingCash DividendsInvestingPurchase of EquipmentInvestingSale of EquipmentNo EntryOperatingCash DividendsOperatingGain on Sale of EquipmentOperatingLoss on Sale of EquipmentOperatingNet IncomeOperatingSale of EquipmentOperatingPurchase of EquipmentRetained Earnings	enter a debit amount	enter a credit amount
	select an account title to record the item under point B Accumulated DepreciationEquipmentCashEquipmentFinancingCash DividendsFinancingPurchase of EquipmentFinancingSale of EquipmentInvestingCash DividendsInvestingPurchase of EquipmentInvestingSale of EquipmentNo EntryOperatingCash DividendsOperatingGain on Sale of EquipmentOperatingLoss on Sale of EquipmentOperatingNet IncomeOperatingSale of EquipmentOperatingPurchase of EquipmentRetained Earnings	enter a debit amount	enter a credit amount
(c)	select an account title to record the item under point C Accumulated DepreciationEquipmentCashEquipmentFinancingCash DividendsFinancingPurchase of EquipmentFinancingSale of EquipmentInvestingCash DividendsInvestingPurchase of EquipmentInvestingSale of EquipmentNo EntryOperatingCash DividendsOperatingGain on Sale of EquipmentOperatingLoss on Sale of EquipmentOperatingNet IncomeOperatingSale of EquipmentOperatingPurchase of EquipmentRetained Earnings	enter a debit amount	enter a credit amount
	select an account title to record the item under point C Accumulated DepreciationEquipmentCashEquipmentFinancingCash DividendsFinancingPurchase of EquipmentFinancingSale of EquipmentInvestingCash DividendsInvestingPurchase of EquipmentInvestingSale of EquipmentNo EntryOperatingCash DividendsOperatingGain on Sale of EquipmentOperatingLoss on Sale of EquipmentOperatingNet IncomeOperatingSale of EquipmentOperatingPurchase of EquipmentRetained Earnings	enter a debit amount	enter a credit amount
(d)	select an account title to record the item under point D Accumulated DepreciationEquipmentCashEquipmentFinancingCash DividendsFinancingPurchase of EquipmentFinancingSale of EquipmentInvestingCash DividendsInvestingPurchase of EquipmentInvestingSale of EquipmentNo EntryOperatingCash DividendsOperatingGain on Sale of EquipmentOperatingLoss on Sale of EquipmentOperatingNet IncomeOperatingSale of EquipmentOperatingPurchase of EquipmentRetained Earnings	enter a debit amount	enter a credit amount
	select an account title to record the item under point D Accumulated DepreciationEquipmentCashEquipmentFinancingCash DividendsFinancingPurchase of EquipmentFinancingSale of EquipmentInvestingCash DividendsInvestingPurchase of EquipmentInvestingSale of EquipmentNo EntryOperatingCash DividendsOperatingGain on Sale of EquipmentOperatingLoss on Sale of EquipmentOperatingNet IncomeOperatingSale of EquipmentOperatingPurchase of EquipmentRetained Earnings	enter a debit amount	enter a credit amount
	select an account title to record the item under point D Accumulated DepreciationEquipmentCashEquipmentFinancingCash DividendsFinancingPurchase of EquipmentFinancingSale of EquipmentInvestingCash DividendsInvestingPurchase of EquipmentInvestingSale of EquipmentNo EntryOperatingCash DividendsOperatingGain on Sale of EquipmentOperatingLoss on Sale of EquipmentOperatingNet IncomeOperatingSale of EquipmentOperatingPurchase of EquipmentRetained Earnings	enter a debit amount	enter a credit amount
	select an account title to record the item under point D Accumulated DepreciationEquipmentCashEquipmentFinancingCash DividendsFinancingPurchase of EquipmentFinancingSale of EquipmentInvestingCash DividendsInvestingPurchase of EquipmentInvestingSale of EquipmentNo EntryOperatingCash DividendsOperatingGain on Sale of EquipmentOperatingLoss on Sale of EquipmentOperatingNet IncomeOperatingSale of EquipmentOperatingPurchase of EquipmentRetained Earnings	enter a debit amount	enter a credit amount