Be Best Design Services engaged in the following significant activities during the year: The company issued common stock for $255,000. Management expects to use the proceeds to purchase land next year. A new office building was purchased by issuing a $705,000 long-term note payable to the seller. Be Best acquired equipment from one of its suppliers. In exchange, Be Best offers to provide design services to its supplier over the next two years. The services are valued at $95,000. Determine the impact of each transaction on cash flows from investing and financing activities in the current year