Mechanic, Inc. reported net income of $88,000 for the year ended December 31, 2021

Included in net income were depreciation expense of $16,800 and a gain on sale of equipment of $3,400. The equipment had an historical cost of $80,000 and accumulated depreciation of $48,000. Each of the following accounts increased during 2021:

Land $11,000

Prepaid rent $13,600

Available-for-sale securities $2,000

Bonds payable $10,000

Prepare the investing activities section for Mechanic, Inc. for the year ended December 31, 2021?