Please provide thorough details on how you calculated these answers.

PSA11.10 Prepare a statement of cash flows, including asset revaluations, transfer to reserves, and purchase of assets by issuing debt, using the direct method. [LO3] Additional information (dollar amounts expressed in full units): 1. Equipment with an original cost of $90000 and accumulated depreciation of $40000 was sold. 2. Land with a cost of $80000 was sold for $100000. The remaining land was revalued upwards by $60000. 3. Equipment to the value of $20000 and buildings to the value of $40000 were acquired with the issue of a long-term note. The amount payable has been included in borrowings on the statement of financial position. Required