Every investing and financing line, at the actual cash amount.
| Sold plant assets | $12,000 |
| Bought plant assets (cash portion) | ($10,000) |
| Net cash from investing | $2,000 |
| Issued common stock | $15,000 |
| Retired notes | ($18,000) |
| Paid dividends | ($14,000) |
| Net cash used by financing | ($17,000) |
Investing and financing never adjust anything — they simply list the real cash that moved. Selling plant assets shows the , never the loss; the loss already left through the operating section.
The 60,000 note that financed part of the plant asset purchase never appears in investing at all — only the 10,000 actually paid in cash does. The note itself is a disclosure.