Use the information provided to prepare a cash flow statement for Starr Karaoke using the direct method for December 31, 2017. Assume that the beginning balance of cash is $55,000. Identify by letter which entry matched the line item on the cash flow statement.

a. Land 185,000 Cash 185,000 b. Dividends Payable 40,000 Cash 40,000 c. Furniture and Fixtures 43,000 Note Payable, Short-Term 43,000 d. Salaries Expense 19,000 Cash 19,000 Equipment 137,000 Cash 137,000 f Cash 125,000 Long-Term Investment in Bonds 125,000 g. Cash 80,000 Bonds Payable 80,000 h. Building 210,000 Note Payable, Long-Term 210,000 i Cash 85,000 Accounts Receivable 85,000 . Accounts Payable 39,000 Cash 39,000 k. Cash 140,000 Common Shares 140,000 Cash 8,000 Interest Revenue 8,000