Reporting land acquisition for cash and mortgage note on statement of OBJ. 2 cash flows On the basis of the details of the following fixed asset account, indicate the items to be reported on the statement of cash flows:

ACCOUNT Land ACCOUNT NO.

Balance Date Item Debit Credit Debit Credit 2016 Balance Purchased for cash Purchased with long-term mortgage note 1

10 20 Jan.

Feb.

Nov.

156,000 402,000 726,000 246,000 324,000