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 $156,000$

Feb. $10$ Purchased for cash $246,000402,000$

Nov. $20$ Purchased with long$-$term mortgage note $324,000726,000$