Below is a list of independent transactions. For each transaction, identify which section of the statement of cash flows it is to be reported and indicate if it is a cash in-flow (a positive number) or cash out-flow (negative number). (Hint: recall the use of the accounting equation A=L+E to help determine if an amount is a positive or negative number.)

Description	Section	Amount
Issue of bonds payable of $500 cash
Sale of land and building of $60,000 cash
Retirement of bonds payable of $20,000 cash
Current portion of long-term debt changed from $56,000 to $50,000
Repurchase of company's own shares of $120,000 cash
Issuance of common shares of $80,000 cash
Payment of cash dividend of $25,000 recorded to retained earnings
Purchase of land of $60,000 cash and a $100,000 note
Cash dividends received from a trading investment of $5,000
Interest income received in cash from an investment of $2,000
Interest and finance charges paid of $15,000
Purchase of equipment for $32,000
Increase in accounts receivable of $75,000
Decrease in a short-term note payable of $10,000
Increase in income taxes payable of $3,000
Purchase of equipment in exchange for a $14,000 long-term note