On $\frac{1}{1}\frac{?}{25}$ issued $$300,000$ in $5$ year bonds payable for $$322,684.$ The stated rate of interest on the bonds was $12\%$ while the market rate of interest was $10\%.$ Interest is paid annually on December $31.$ The effective interest method is used.

$6-$ On $\frac{1}{1}\frac{?}{25}$ issued a $10\%$ stock dividend when the market value of the stock was $$30$ per share. $($the par value of the stock is $$10)($make the je and post to $t$ accounts$)$

$7$

On $\frac{7}{1}\frac{?}{25}$ issued an additional $900$ shares of Common Stock. $($hint: first post the stock dividend to t$-$accounts, work with $\frac{c}{s}$ and pic $\frac{c}{s}$ together$)$

Sold Trading Securities for a gain of $$5,000$

On $\frac{1}{1}\frac{?}{25}$ redeemed $500,000$ of bonds for $99.$ The $8\%5$ year bonds were originally issued on $\frac{1}{1}\frac{?}{17}$ when the effective interest rate was $10\%.$ Interest was recorded on $\frac{12}{31}\frac{?}{18}$ right before redemption.

Prepare a statement of Cash Flows using the indirect method.