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 1,230,000 Mar. 12 Purchased for cash 381,000 1,611,000 Oct. 4 Sold for $209,000 179,000 1,432,000 Item Section of Statement of Cash Flows Added or Deducted Amount Mar. 12: Purchase of fixed asset Investing activities section Deducted Oct. 4: Sale of fixed asset Investing activities section Added Gain on sale of fixed asset (assume the indirect method) Operating activities section Deducted