Additional Exercise 11.1 Each of these items must be considered in preparing a statement of cash flows for Riley Ltd. for the year ended 30 June 2016. For each item, state how it should be classified in the cash flow statement for 2016. Issued unsecured notes for $200,000 cash. Purchased land for $150,000 cash. Sold land costing $20,000 for $20,000 cash.