Each of these items must be considered in preparing a statement of cash flows for Irvin Co. for the year ended December 31, 2017. For each item, state how it should be shown in the statement of cash flows for 2017. (a) Issued bonds for $200,000 cash. select an option (b) Purchased equipment for $180,000 cash. select an option (c) Sold land costing $20,000 for $20,000 cash. select an option (d) Declared and paid a $50,000 cash dividend.