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:

Additional Information

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

The marketable securitles are not cash equivalents.

All notes recelvable relate to cash loans made to borrowers, not to recelvables from customers.

Purchases of new equipment during the year $)$ were financed by paying $$60,000$ in cash and issulng a long$-$term note

payable for $$136,000.$

Reductions in the accumulated depreclation accounts $($debits$)$ are made when depreclable 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.