How would I write this is a cash flows statement?
A). Fully depreciated equipment costing $39,000 was scrapped, not salvaged, and equipment was purchased for $157,000.
B). Bonds Payable for $100,000 were retired by payment at their face amount.
C). 5,000 shares of common stock were issued at 15 for cash.
D). Cash dividends declared were paid $28,000.
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