Culver Farms Ltd., which follows ASPE, had the following transactions during the fiscal year ending December 31, 2020. On May 1, a used tractor was sold at auction. The information concerning this transaction included: $52.900 20,800 Original cost of the tractor Carrying amount of tractor at date of sale Cash proceeds obtained at sale 22.900 3. After the seeding season, on June 15, 2020, a plough with an original cost of $6.950 and a carrying amount of $650 was discarded On September 1, 2020, a new plough was purchased for $7,700 On December 30, a section of land was sold to a neighbouring farm called Clear Pastures Ltd. The original cost of the land was $50,000. To finance the purchase. Clear Pastures gave Culver a three-year mortgage note in the amount of $75,000 that carries interest at 6%, with interest payable annually each December 30. On December 31, 2020. depreciation was recorded on the farm equipment in the amount of $17,200, 5 Indicate specifically which sections of the statement of cash flows of Culver Farms Ltd. would report the transactions provided usin, the indirect format. (Show amounts that decrease cash flow with either a-signes. -15,000 or in parenthesis es. (15,000)) Operating Activities Depreciation Expense $ 17200 Gain on Disposal of Land Loss on Disposal of Equipment Gain on Disposal of Equipment Investing Activities: Sale of Equipment Purchase of Equipment was Note X: Significant non-cash investing and financing activities: A mortgage note receivable of $ obtained from the sale of land