Analysis of Forest Company's accounts revealed the following activity for its Land account, with descriptions added for clarity of analysis. How would these two transactions be reported for cash flow purposes? Note the section of the statement of cash flow, if applicable, and if the transaction represents a cash source, cash use, or noncash transaction. Land Accounts balance, beginning of the year $220,000 Purchase of land this year, for cash 95,000 Purchase of land this year, with note payable 75,000 Account balance, end of year 390,000 a. Purchase of land this year, for cash of $95,000: Statement of Cash Flows: Investing activity section, b. Purchase of land this year, with note payable of $75,000: Notation only, as Note in the Financial Statements (or as a separate statement after the statement of cash flows is completed)