On the basis of the details of the following fixed asset account, indicate the items to be reported on the statement of cash flows:

ACCOUNT Land									ACCOUNT NO.
									Balance
Date			Item		Debit		Credit		Debit		Credit
Jan.	1			Balance					824,000
Mar.	12			Purchased for cash	255,000				1,079,000
Oct.	4			Sold for $140,000			120,000		959,000

Mar. 12: Purchase of fixed asset $

Oct. 4: Sale of fixed asset. $ Gain on sale of fixed asset (assume the indirect method) $