Lamar Corporation purchased land for $159,000. Later in the year the company sold land with a book value of $190,000 for $213,000. Show how the effects of these transactions are reported on the statement of cash flows using the indirect method.

Transaction	Amount	Increase or Decrease	Statement of Cash Flows Section
Gain on sale of land	$
Cash received for sale of land	$
Cash paid for purchase of land	$