Decker Law Ltd. prepares financial statements using the indirect method. Its policy is to report all cash inflows from interest and dividends in the investing section and cash outflows arising from interest and dividends in the financing section. Decker's activities for the year ended December 31, 2020 included the following: 1) Sold a held-for-trading investment for $11,000. The book value of this investment, which was designated as a cash equivalent, was $11,000. 2) Sold a non-current investment for $14,000. The book value of the investment was $12,000. 3) Borrowed $120,000 from the bank for investment purposes. 4) Sold equipment for $26,000 that cost $20,000. The net book value of this item at time of sale was $14,000. 5) Received $9,000 in interest and $7,000 in dividends on various investments. 6) Paid $4,000 interest on the investment loan. 7) Acquired land and buildings valued at $700,000. Paid $200,000 cash and issued ordinary shares for the balance. 8) Bought bonds with a face value of $550,000 at a premium, paying $560,000 cash. 9) Issued $300,000 in common shares. 10) Declared a $12,000 cash dividend payable on January 15, 2021. a. Instructions: Prepare the cash flows from investing activities section of the statement of cash flows. b. For any activities you did not use above, explain how they would be reported in the statement of cash flows using the indirect method