Ida is an accountant for a textile manufacturing firm. Recently, the firm purchased (with its own financial assets) ten acres of land for future expansion of its production and operations capabilities. In which section of the firm's statement of cash flows should Ida include this purchase? Ren is an accountant for an engineering firm. Due to a recent downturn in the economy, the firm recently borrowed $100,000 to meet the employee payroll. Where in his firm's statement of cash flows should Ren include this change in the firm's debt obligation?