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

2014

Jan.

1

Balance

310,200

Feb.

10

Purchased for cash

468,400

778,600

Nov.

20

Purchased with long-term mortgage note

630,700

1,409,300

Item	Section of Statement of Cash Flows	Added or Deducted	Amount
Purchase of land for cash

	$
Purchase of land by issuing long-term mortgage note