Dupré Corp. is a private company reporting under ASPE. The following selected accounts are from the general ledger for the year ended December 31, 2017:

Additional information:
July 31 Equipment was purchased for cash.
Aug. 23 A cash dividend was paid.
Nov. 10 A loss of $3,000 was incurred on the sale of equipment.
Dec. 31 Depreciation expense was recorded for the year.
Dec. 31 Closing entries were recorded.
Instructions
From the postings in the above accounts and additional information provided, indicate what information would be reported in the investing and/or financing activities sections of the cash flow statement.

Accumulated Depreciation-Equipment Jan. 1 July 31 Equipment 260,000 65,000 Nov. 10 Jan. 1 Dec. 31 Dec. 31 112,000 117,000 46,000 Nov. 10 38,000 33,000 Dec. 31279,000 Retained Earnings Jan. 1 130,000 84,000 Dec. 3 206,000 Aug. 23 8,000 Dec. 31