Each of the following items must be considered in preparing a statement of cash flows. Indicate where each item is to be reported in the statement, if at all. Assume that net income is reported as $\$ 90,000$.
(a) Accounts receivable increased from $\$ 34,000$ to $\$ 39,000$ from the beginning to the end of the year.
(b) During the year, 10,000 shares of preferred stock with a par value of $\$ 100$ a share were issued at $\$ 115$ per share.
(c) Depreciation expense amounted to $\$ 14,000$, and bond premium amortization amounted to $\$ 5,000$
(d) Land increased from $\$ 10,000$ to $\$ 30,000$.