An analysis of the income statement and the balance sheet accounts of Hampton, Inc., at December 31 of the current year, provides the following information.

Income statement items:
Gain on Sale of Marketable Securities	$	42,000
Loss on Sales of Plant Assets		33,000
Analysis of balance sheet accounts:
Marketable Securities account:
Debit entries	$	75,000
Credit entries		90,000
Notes Receivable account:
Debit entries		210,000
Credit entries		162,000
Plant and Equipment accounts:
Debit entries to plant asset accounts		196,000
Credit entries to plant asset accounts		120,000
Debit entries to accumulated depreciation accounts		75,000

Additional Information

Except as noted in Transaction 4 below, payments and proceeds relating to investing transactions were made in cash.

The marketable securities are not cash equivalents.

All notes receivable relate to cash loans made to borrowers, not to receivables from customers.

Purchases of new equipment during the year ($196,000) were financed by paying $60,000 in cash and issuing a long-term note payable for $136,000.

Reductions in the accumulated depreciation accounts (debits) are made when depreciable plant assets are retired. The book value of plant assets retired during the year was $45,000 ($120,000 $75,000).

Required: a. Prepare the investing activities section of a statement of cash flows.

b. Prepare the supporting schedule that should accompany the statement of cash flows in order to disclose the noncash aspects of the companys investing and financing activities.