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The following selected accounts are from Crane Corp's general ledger: Land Jan. 1 Bal. 560,000 Dec. 31 6,000 Dec. 31 Bal. 566,000 Equipment Jan. 1 Bal. 153,000 July 31 72,000 Sept. 2 54,000 Nov. 10 43,000 Dec. 31 Bal. 236,000 Accumulated Depreciation-Equipment Jan. 1 Bal. 74,000 Nov. 10 25,000 Dec. 31 45,000 Dec. 31 Bal. 94,000 Dividends Payable Jan. 1 Bal. 1,000 Dec. 23 4,700 Dec. 31 Bal. 5,700 Bank Loan Payable Jan. 1 Bal. O Sept. 2 42,000 Dec. 31 Bal. 42,000 Retained Earnings Jan. 1 Bal. 105,000 Dec. 23 4,700 Dec. 31 63,000 Dec. 31 Bal. 163,300 Additional information: July 31 Sept. 2 Equipment with a cost of $72,000 was purchased for cash. Equipment with a cost of $54,000 was purchased and partially financed through the issue of a long-term bank loan payable received specifically for the purchase of this equipment Nov. 10 A loss of $3,400 was incurred on the disposal of equipment. Dec. 1 23 Acquired a small parcel of adjoining land. A $4,700 cash dividend was declared to shareholders of record on December 31, payable on January 10 Depreciation expense of $45,000 was recorded for the year, Net income for the year was $63,000, 31 31 From the postings in the above accounts and additional information provided, indicate what information would be reported in the investing and/or financing activities sections of, and notes to the statement of cash flows. (Show amounts that decrease cash flow with either a - sign eg. -15,000 or in parenthesis eg. (15,000).) CRANE CORP. Statement of Cash Flows (Partial) Year Ended December 31 Investing activities Purchase of common shares Sale of common shares Purchase of equipment Purchase of land Issue of common shares Sale of land Payments of cash dividends Repayment of bank loan Disposal of equipment What is the amount that would be reported for financing activities? Financing activities Notes to the financial statements Equipment of $ was purchased by paying $12,000 cash and issuing a bank loan payable specifically for the purchase of this equipment for $42,000. CRANE CORP. Statement of Cash Flows (Partial) Year Ended December 31 Investing activities $ or financing activities? Cash at beginning of period Cash at end of period Cash flows from financing activities Cash flows from investing activities Cash flows from operating activities Net cash provided by financing activities Net cash provided by investing activities Net cash provided by operating activities Net cash used by financing activities Net cash used by investing activities Net cash used by operating activities Net decrease in cash Net increase in cash of $ was purchased by paying $12,000 cash and issuing a e of this equipment for $42,000