During 2011, 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 a building that originally cost $90,000, on which it had $70,000 of accumulated depreciation, for $95,000 cash, making a gain of $75,000. Prepare the cash flows from the investing activities section and the schedule of noncash investing and financing transactions of the statement of cash flows.