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 Feb. 10 Nov. 20 Balance Purchased for cash Purchased with long- term mortgage note 246,000 324,000 156,000 402,000 726,000 Item Section of Statement of Cash Flows Added or Deducted Amount Investing activities section Deducted Purchase of land for cash Purchase of land by issuing long-term mortgage note Separate schedule Report only