State how it shud be shown in cash flows statement?

a) issued bonds for $200,000 cash


b)purchased equipment for $150,000 cash


c)sold land costing $20,000 for $20,000 cash


d)declared and paid a $50,000 cash dividend





each of this items must be considered in preparing a statement of cash flows for kiner co. for the year ended dec 31 2008.|||A)$200,000 Increase in Cash Flows from Financing Activities





B) $150,000 Decrease in Cash Flows from Investing Activities





C) $20,000 Increase in Cash Flows from Investing Activities





D) $50,000 Decrease in Cash Flows from Financing Activities