sort the below into the correct category in bold - operating activities section, investing activities section and the financing activities section 

 

• Sold equipment for $ 30 700 cash
• Net income on the accrual basis is $ 45 960
• Net income converted to a cash basis is $ 78 200
• Issued common stock for $ 136 700 cash
• Paid dividends in cash $ 8 600
• Purchased land costing $ 580 000 with a down payment of $ 55 000 and a mortgage of $ 579 945.