Problem 3 (5 points)

For each item listed below, indicate which section(activity) of the cash flow statement the item should be reported on as well as the amount.

	Section	Amount
Declared cash dividends totaling $180,000 during the current year. The comparative balance sheet indicates dividends payable of $30,000 at the beginning of the year and $10,000 at the end of year.
Factory Equipment was sold for $240,000 during the year.
Issued 100,000 shares of $10 par common stock for $25 per share
Depreciation expense from the income statement was $25,000
Bonds Payable of $45,000 was paid in full. (Bonds payable is Long-Term Debt)