During 2010, Howard Company purchased land for $375,000. It paid $125,000 in cash and signed a $250,000 mortgage for the rest. The company also sold for $95,000 cash a building that originally cost $90,000, on which it had $70,000 of accumulated deprecation, making a gin of $75,000. Prepare the cash flows from investing activities section and the schedule of noncash investing and financial transaction of the statement of cash flow.