Purchase investment in bonds for $115,000. sell land costing $40,000 for only $31,000, resulting in a $9,000 loss on sale of land. purchase $70,000 in equipment by issuing a $70,000 long-term note payable to the seller. no cash is exchanged in the transaction. declare and pay a cash dividend of $30,000. required prepare the statement of cash flows using the indirect method.

On coral island in 2012, the labor force is 12,000, the unemployment rate is 10 percent, and the labor force participation rate is 60 percent. during 2013, 200 unemployed people found jobs and the working-age population increased by 1,000. the total number of people in the labor force did not change. the working-age population at the end of 2013 was the unemployment rate at the end of 2013 was round up to the second decimal. the labor force participation rate at the end of 2013 was round up to the second decimal.