(Learning Objective 6: Reporting cash fl ows for property and equipment) Assume Shoe Warehouse Corporation completed the following transactions:

a. Sold a store building for $650,000. The building had cost Shoe Warehouse $1,700,000, and at the time of the sale its accumulated depreciation totaled $1,050,000.

b. Lost a store building in a fi re. The building cost $380,000 and had accumulated depreciation of $190,000. The insurance proceeds received by Shoe Warehouse totaled $130,000.

c. Renovated a store at a cost of $160,000.

d. Purchased store fi xtures for $70,000. The fi xtures are expected to remain in service for 10 years and then be sold for $20,000. Shoe Warehouse uses the straight-line depreciation method.

For each transaction, show what Shoe Warehouse would report for investing activities on its statement of cash fl ows. Show negative amounts in parentheses.

(Group B)