Reporting Land Acquisition for Cash and Mortgage Note on Statement of Cash Flows

On the basis of the details of the following fixed asset account, indicate the items to be reported on the statement of cash flows:

ACCOUNT Land

ACCOUNT NO.

Balance

Date

Item

Debit

Credit

Debit

Credit

2016

Jan.

1

Balance

305,100

Feb.

10

Purchased for cash

494,300

799,400

Nov.

20

Purchased with long-term mortgage note

647,500

1,446,900

Item	Section of Statement of Cash Flows	Added or Deducted	Amount
Purchase of land for cash	(Financing activities section/Investing activities section/Operating activities section/Separate schedule	Added/Deducted/Not applicable	$
Purchase of land by issuing long-term mortgage note			$