Accumulated depreciation Accounts payable Notes payable (long-term) Cornmon stock, no par Retained earnings Totals Cash Flows from Operating Activities: Netincome V Add: Loss en sale of tand v Add: Decreake in accounts receivable v Cash Flows From Investing Activities Proceeds from sale of equioment Proceeds from sale of land Payment for purchase of coluipment - v Cash Flows From Financing Activities Spreadsheet The following 2019 information is avalable for Payne Company: Partial additional information: The net income for 2019 totaled $1,600. During 2019 , the company sold, for $390, equipment that cost $390 and had a book value of $300. The company sold land for $200, resulting in a loss of $40. The remaining change in the Land account resulted from the purchase of land through the issuance of Cash Flows From Investing Activities Proseeds from sale of equiement v Prosceds from sale of inad v Payment for Durchase of eowipment - Cash Flows From Financing Activities Pivment of note - Paxment of ctwidends Investing and Financing Activities Not Affecting Cash Lsuancent common stock for ianst =v Acouisition of land br issuance of commen vtock v Net increase in cash Totals Fudtea