Lanyard Company is preparing its 2018 financial statements.  During 2018, the company purchased a building from Great Neck Corporation for $100,000, paid $20,000 as a down payment, and signed an $80,000 mortgage with First Bank.  Lanyard's president, Tom Holly, is concerned about how to report this transaction on the company's statement of cash flows and has asked you to research the FASB's Accounting Standards Codification (ASC).