Reporting Land Transactions onStatement 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:

ACCOUNTLand ACCOUNT NO.

Balance

Date Item Debit Credit Debit Credit

a. Jan.1 Balance 906,000

b. Mar.12Purchased for cash 299,000 1,205,000

c. Oct.4 Sold for $165,000 141,000 1,064,000

Section of Statement of Cash Flows Added or Deducted Amount

a.

b.

c.