Scott Inc. had the following activities during the year:
• Purchased a building by paying $40,000 down and financing the remaining $100,000 on a 5-year note.
• Reissued 1,000 shares of treasury stock with a cost of $5 per share for $8 per share.
• Issued a $20,000 dividend to stockholders, half of which was paid in common stock.
• Sold equipment for cash. The equipment had a book value of $28,500, and Scott recognized a gain of $2,000 on the sale.
• Sold investments for $37,200 cash, recognizing a loss of $1,100.
Required
For each item, calculate Scott's net cash flow and identify whether the cash flow is an investing activity or a financing activity. Ignore any effects on operating cash flows.