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
2016
Jan.	1			Balance					1,233,000
Apr.	6			Purchased for cash	395,000				1,628,000
Nov.	23			Sold for $217,000			186,000		1,442,000

Item	Section of Statement of Cash Flows	Added or Deducted	Amount
Apr. 6: Purchase of fixed asset	Investing activities section	Deducted	$
Nov. 23: Sale of fixed asset	Investing activities section	Added	$
Gain on sale of fixed asset (assume the indirect method)	Operating activities section	Deducted	$