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

Date Item Debit Credit Balance

Debit Balance

Credit

January $1$ Balance $925,000$

March $12$ Purchased for cash $142,4001,067,400$

October $4$ Sold for $$102,70089,400978,000$