Pharoah Homes Ltd., a private company reporting under ASPE, reported the following for the year ended September 30, 2021:

		2021		2020
Land		$198,000		$132,000
Building		231,000		231,000
Equipment		91,740		82,500
Accumulated depreciation		42,900		36,300
Dividends payable		6,600		13,200
Mortgage note payable		72,600		33,000
Common shares		158,500		102,400
Retained earnings		145,200		52,800
Depreciation expense		9,900
Gain on equipment sold		1,320
Profit		138,600

Additional information:

1.		Equipment was purchased for $13,200.
2.		Land was purchased for $23,100 cash and a mortgage note payable was issued for the balance.
3.		Common shares were issued for $56,100 cash.

Prepare the investing and financing activities sections of the cash flow statement and any required note disclosure.