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:

ACCOUNT Land

ACCOUNT NO$.$

$\backslash$table$[[,,,,$Balance$],[$Date$,$Item,Detit,Credit,Debit,Credit,$],[$Jan$.,1,$Balance,,,$868,000,],[$Mar$.,12,$Purchased for cash,$104,300,,972,300,],[$Oct$.,4,$Sold for $$95,550,,63,840,908,460,]]$

Section of Statement of

Item Cash Flows

Added or Deducted

Amou

Mar. $12$: Purchase of fixed asset

Oct. $4$: Sale of fixed asset $$

$$

$

$$

$

$ $$

Gain on sale of fixed asset $($assume the indirect method$)$

$$ $