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Reporting Land Transactions on Statement of Cash Flows On the basis of the details of the following fixed asset account, indicate the tems to be reported on the statement of cash flows: ACCOUNT Land ACCOUNT NO. Balance Debit Credit Date Item Debit Credit Jan 1 Balance 379,000 Mar. 12 Oct. 4 Purchased for cash Sold for $200,000 1,114,000 1,493,000 1,315,000 178,000 Section of Statement of Cash Flows Amount Item Added or Deducted Deducted Investing activities section 421,000 x Mar. 12: Purchase of foxed asset Oct. 41 Sale of fixed asset Added 231,000 X Investing activities section Operating activities section Gain on sale of fixed asset (assume the Indirect method) Deducted 33,000 X