How do you find the investing activities and the improvements to buildings?

MADISON COMPANY Income Statement For the Year Ended December 31, 2019 Sales Revenue $825,000 Cost of Goods Sold $530,000 Wages and Other Operating Expenses 179,000 Depreciation Expense 29,000 Patent Amortization Expense 6,000 Interest Expense 18,000 Income Tax Expense 25,000 Gain on exchange of land for patent (37,000) 750,000 Net Income $75,000 b. Use a negative sign with cash outflow answers. MADISON COMPANY Statement of Cash Flows For Year Ended December 31, 2019 Cash Flow from Operating Activities Net Income $ ?5,000 sf Add {deduct} items to convert net income to cash basis Depreciation 29,000 a! Patent Amortization 5,000 a! Gain on Exchange of Land for Patent [31000] v" Accounts Receivable Increase 9' [15,000] sf Inventory Increase e v' [19,000] a! Accounts Payable Increase 3 v' 10,000 v Interest Payable Increase 9' 5,000 sf Income Tax Payable Decrease e v' [5,000] sf Cash Flow Provided by Operating Activities 49,000 at |Cash Flew from Investing Activities Sale of Equipment 13,000 sf Improvements to Building 0 x |Cash Used by Investing Activities 0 x Cash Flow from Financing Activities Issuance of Bonds Payable 115,000 a! Payment of Dividends [21000] a! Cash Provided by Financing Activities 88,000 v NetChange in |[Sash 42,000 sf |Cash at Beginning of Year 25,000 sf |Cash at End of Year $ 6?,000 at BusinessCourse Return to course MADISON COMPANY Balance Sheets Dec. 31, 2019 Dec. 31, 2018 Assets Cash $67,000 $25,000 Accounts Receivable 64,000 49,000 Inventory 85,000 66,000 Land 117,000 160,000 Building and Equipment 441,000 353,000 Accumulated Depreciation (122,000) (100,000) Patent 74,000 Total Assets $726,000 $553,000 Liabilities and Stockholders' Equity Accounts Payable $36,000 $26,000 Interest Payable 13,000 8,000 Income Tax Payable 7,000 12,000 Bonds Payable 190,000 75,000 Common Stock 350,000 350,000 Retained Earnings 130,000 82,000 Total Liabilities and Stockholders' Equity $726,000 $553,000