The first item has been completed as an example. All amounts should be entered as positive amounts. Item Depreciation of $ 1 5 , 0 0 0 for the period Issuance of common stock for $ 3 5 , 0 0 0 Increase in accounts payable of $ 7 , 0 0 0 Retirement of bonds at face value of $ 1 0 0 , 0 0 0 Purchase of long - term investments for $ 9 4 , 5 0 0 Dividends declared and paid of $ 8 , 3 0 0 Increase in prepaid rent of $ 4 , 5 0 0 Decrease in inventory of $ 5 , 3 0 0 Purchase of equipment for $ 1 7 , 6 0 0 cash Sale of land originally costing $ 1 3 4 , 0 0 0 for $ 1 3 0 , 0 0 0 Decrease in taxes payable of $ 2 , 1 0 0 student submitted image, transcription available