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 Balance Purchased for cash Item Jan. 1 Feb. 10 Nov. 20 Purchased with long-term mortgage note Item Purchase of land for cash Purchase of land by issuing long-term mortgage note Debit 479,700 637,600 Credit Section of Statement of Cash Flows Balance Debit Credit 307,500 787,200 1,424,800 Added or Deducted Amount