Below is a list of independent transactions. For each transaction, identify which section of the statement of cash flows it is to be reported and indicate if it is a cash in-flow (a positive number) or cash out-flow (negative number). (Hint: recall the use of the accounting equation A = L + E to help determine if an amount is a positive or negative number.)

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Description Issue of bonds payable of $500 cash Sale of land and building of $60,000 cash Retirement of bonds payable of $20,000 cash Current portion of long-term debt changed from $56,000 to $50,000 Repurchase of company's own shares of $120,000 cash Issuance of common shares of $80,000 cash Payment of cash dividend of $25,000 recorded to retained earnings Purchase of land of $60,000 cash and a $100,000 note Cash dividends received from a trading investment of $5,000 Interest income received in cash from an investment of $2,000 Interest and finance charges paid of $15,000 Purchase of equipment for $32,000 Increase in accounts receivable of $75,000 Decrease in a short-term note payable of $10,000 Increase in income taxes payable of $3,000 Purchase of equipment in exchange for a $14,000 long-term note Section Amount