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.

Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.