Statement of Cash Flows: Idea Limited reflected the following items in the 20X5 financial statements:
Income statement
Depreciation expense, machinery .........$ 600,000
Amortization expense, patent ..........120,000
Loss on sale of machinery ............50,000
Gain on sale of land ...............60,000
Balance sheet
Decrease in land account............. $ 800,000
Increase in net patent account ...........130,000
Decrease in net machinery account .........912,000
The only entry through the land account was a sale of land. The other accounts may reflect more than one transaction.

Required:
List the items that would appear on the statement of cash lows as a result of the above items. Indicate in which section each item would appear. Assume that the indirect method is used for the operating activities section. State any assumptions that you make.