Reporting Land Transactions 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:

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ ACCOUNT Land } & \multicolumn{2}{|c|}{ ACCOUNT NO. } \\ \hline & & & & & Balar & \\ \hline \multicolumn{2}{|c|}{ Date } & Item & Debit & Credit & Debit & Credit \\ \hline Jan & 1 & Balance & & & 1,207,000 & \\ \hline Mar & 12 & Purchased for cash & 386,000 & & 1,593,000 & \\ \hline Oct & 4 & Sold for $211,000 & & 181,000 & 1,412,000 & \\ \hline \end{tabular} \begin{tabular}{lcc} Item & \begin{tabular}{c} Section of Statement of \\ Cash Flows \end{tabular} & Added or Deducted \\ \hline Mar. 12: Purchase of fixed asset & & \\ Oct. 4: Sale of fixed asset & & \end{tabular}