Selected accounts of Indigo Investments, Inc., show:

For each account, identify the item or items that should appear on a statement of cash flows prepared by the direct method. State where to report the item.

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Beginning balance Dividend revenue Ending balance Dividends Receivable 9,000 Cash receipts of dividends 38,000 40,000 11,000 Investment in Land Beginning balance 90,000 Cost of investments sold 109,000 Acquisitions 127,000 Ending balance 108,000 Long-Term Debt Payments 69,000 Beginning balance 273,000 Issuance of debt for cash 83,000 Ending balance 287,000