Anne Gapper Crafts Inc.’s policy is to report all cash inflows from interest and dividends in the investing section and cash outflows arising from interest and dividends in the financing section. Anne Gapper Crafts’ activities for the year ended December 31, 2016, included the following:

• Purchased an at fair value through profit or loss investment for $11,000. The investment was not designated as a cash equivalent.
• Purchased an at fair value through other comprehensive income investment for $10,000.
• Paid $85,000 cash for $90,000 in bonds.
• Repaid a $20,000 investment loan plus $1,000 in interest to the bank.
• Sold equipment for $20,000 that originally cost $40,000. The net book value of this item at time of sale was $30,000.
• Received $10,000 in interest and $5,000 in dividends on sundry investments.
• Acquired land and buildings valued at $200,000 by paying $110,000 cash and issuing a $90,000 note payable for the balance.

Required:
a. Prepare the cash flows from investing activities section of the statement of cash flows.
b. Identify how the activities listed above that are not investing activities would be reported in the statement of cash flows assuming that the statement is prepared using the indirect method.