A statement of cash flows for Friendly Markets, Inc., for 2017 appears below. Operations
(1)Net income $ 1,161,442
Adjustments for noncash transactions:
(2) Depreciation and amortization 496,106
(3) Retirement contributions paid in common stock 256,110
(4) Deferred income taxes 27,018
(5) Loss on disposal of property, plant, and equipment 32,482
(6) Loss on sale of investments 6,801
(7) Net amortization of investments 15,625
Change in operating assets/liabilities providing (requiring) cash:
(8) Trade receivables (140,082 )
(9) Merchandise inventories 2,302
(10) Prepaid expenses (5,825 )
(11) Accounts payable and accrued expenses 103,014
(12) Self-insurance reserves (14,381 )
(13) Federal and state income taxes 33,186
(14) Other noncurrent liabilities 24,434
Net cash provided by operating activities 1,998,232
Investing
(15) Payment for property, plant, and equipment (693,489 )
(16) Proceeds from sale of property, plant, and equipment 4,150
(17) Payment for investments (1,133,449 )
(18) Proceeds from sale of investments 777,381
Net cash used in investing activities (1,045,407 )
Financing
(19) Payment for acquisition of common stock (629,453 )
(20) Proceeds from sale of common stock 152,096
(21) Dividends paid (325,295 )
(22) Other, net 18,530
Net cash used in financing activities (784,122 )
Net increase in cash 168,703
Cash at beginning of year 201,813
Cash at end of year $ 370,516

Required:

Prepare the worksheet entry that would be made to prepare a cash flow statement for each of the numbered line items. For example, the worksheet entry for item (1) is as follows: