A-2-Z Design Services engaged in the following significant activities during the year:

a. The company issued common stock for $250,000. Management expects to use the proceeds to purchase land next year.

b. A new office building was purchased by issuing a $700,000 long-term note payable to the seller.

c. A-2-Z acquired equipment from one of its suppliers. In exchange, A-2-Z offers to provide design services to its supplier over the next two years. The services are valued at $90,000. Determine the impact of each transaction on cash flows from investing and financing activities in the current year.