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 the 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. List all debit entries before credit entries.$)$

a$.$ Net income is $$291,000.$

b$.$ Cash dividends declared and paid totaled $$119,000.$

c$.$ Equipment was purchased for $$122,000.$

d$.$ Equipment that originally cost $$35,000$ and had accumulated depreciation of $$28,000$ was sold for $$8,900.$