An analysis of the income statement and the balance sheet accounts of Hampton, Incorporated, 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:

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

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