E13.6 (LO 3, 4) The following selected accounts are from Dupr Corp.s general ledger:

Land
Jan.	1	500,000
Dec.	1	6,000
Dec.	31	506,000
Equipment
Jan.	1	160,000
July	31	70,000
Sept.	2	53,000	Nov.	10	39,000
Dec.	31	244,000
Accumulated DepreciationEquipment
			Jan.	1	71,000
Nov.	10	30,000	Dec.	31	48,000
			Dec.	31	89,000
Dividends Payable
			Jan.	1	1,000
			Dec.	23	4,000
			Dec.	31	5,000
Bank Loan Payable
			Jan.	1	0
			Sept.	2	43,000
			Dec.	31	43,000
Retained Earnings
			Jan.	1	105,000
Dec.	23	4,000	Dec.	31	60,000
			Dec.	31	161,000

Additional information:

July	31	Equipment with a cost of $70,000 was purchased for cash.
Sept.	2	Equipment with a cost of $53,000 was purchased and partially financed through the issue of a long-term bank loan payable received specifically for the purchase of this equipment.
Nov.	10	A loss of $3,000 was incurred on the disposal of equipment.
Dec.	1	Acquired a small parcel of adjoining land.
	23	A $4,000 cash dividend was declared to shareholders of record on December 31, payable on January 10.
	31	Depreciation expense of $48,000 was recorded for the year.
	31	Net income for the year was $60,000.

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, and notes to, the statement of cash flows.

Prepare statement of cash flowsindirect method.

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