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
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.
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.