Reporting Land Acquisition for Cash and Mortgage Note on Statement of Cash Flows

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 $156,000$

Feb. $10$ Purchased for cash $246,000402,000$

Nov. $20$ Purchased with long$-$term mortgage note $324,000726,000$

Item Section of Statement of Cash Flows Added or Deducted Amount

Purchase of land for cash

$fill in the blank $3$

Purchase of land by issuing

long$-$term mortgage note