At the end of the year, Mosley Properties’ statement of cash flows reported the following for investing activities: Mosley Properties Consolidated Statement of Cash Flows (Partial)
Cash flows from Investing Activities:
Notes receivable collected ................ $ 2,508,000
Purchases of short-term investments ............. (3,031,000)
Proceeds from sales of equipment .............. 419,000*
Proceeds from sales of investments (cost of $410,000) ..... 421,000
Expenditures for property and equipment ........... (326,800)
Net cash used by investing activities ............. $ (9,800)

Requirement
1. For each item listed, make the journal entry that placed the item on Mosley’s statement of cash flows.