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 $112,000.

(c) Equipment was purchased for $116,000.

(d) Equipment that originally cost $46,000 and had accumulated depreciation of $36,800 was sold for $11,500.

No.

Account Titles and Explanation

Debit

Credit

(a)

select an account title to record the item under point A

enter a debit amount

enter a credit amount

select an account title to record the item under point A

enter a debit amount

enter a credit amount

(b)

select an account title to record the item under point B

enter a debit amount

enter a credit amount

select an account title to record the item under point B

enter a debit amount

enter a credit amount

(c)

select an account title to record the item under point C

enter a debit amount

enter a credit amount

select an account title to record the item under point C

enter a debit amount

enter a credit amount

(d)

select an account title to record the item under point D

enter a debit amount

enter a credit amount

select an account title to record the item under point D

enter a debit amount

enter a credit amount

select an account title to record the item under point D

enter a debit amount

enter a credit amount

select an account title to record the item under point D

enter a debit amount

enter a credit amount