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Furst Ltd. had the following transactions.

By admin / July 7, 2020

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Furst Ltd. had the following transactions.

1. Paid salaries of NT$140,000.

2. Issued 1,000 shares of NT$10 par value ordinary shares for equipment worth

NT$160,000.

3. Sold equipment (cost NT$100,000, accumulated depreciation NT$60,000) for NT$30,000.

4. Sold land (cost NT$120,000) for NT$160,000.

5. Issued another 1,000 shares of NT$10 par ordinary shares for NT$180,000.

6. Recorded depreciation of NT$200,000.

Instructions

For each transaction above, (a) prepare the journal entry, and (b) indicate how it would affect the statement of cash flows. Assume the indirect method.

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