State the section(s) of the statement of cash flows prepared by the indirect method (operating activities, investing activities, financing activities, or not reported) and the amount that would be reported for each of the following transactions:

Note: Only consider the cash component of each transaction. Use the minus sign to indicate amounts that are cash out flows, cash payments, decreases in cash, or any negative adjustments.

If your answer is not reported in an amount box does not require an entry, leave it blank or enter "0".

a.	Received $120,000 from the sale of land costing $70,000.	Investing activities	$
		Operating activities	$
b.	Purchased investments for $75,000.	Investing activities	$
c.	Declared $35,000 cash dividends on stock. $5,000 dividends were payable at the beginning of the year, and $6,000 were payable at the end