3. Kristopher Corp.'s transactions for the year ended December 31, 2021 included the following: i. Acquired 50% of Graham Corp.'s common stock for $180,000 with a Note Payable. ii. iii. iv. V. vi. Required: Issued 4,000 shares of its preferred stock for land having a fair value of $320,000. Issued 500 of its 11% debenture bonds, due 2025, for $392,000 cash Purchased a patent for $220,000 cash. Paid $120,000 toward a long-term loan. Sold long-term investments which cost $750,000 for a gain of $46,000. a. Prepare the investing section of the Statement of Cash Flows. b. Prepare the financing section of the Statement of Cash Flows. C. Prepare a Schedule of Noncash Investing and Financing Transactions, if necessary.