The following accounts and corresponding balances were drawn from Delsey Company's Year 2 and Year 1 year-end balance sheets: Account Title Investment securities Machinery Land Year 2 $ 101,400 523,900 144,400 Year 1 $ 114,000 425,300 99,200 Other information drawn from the accounting records: 1. Delsey incurred a $1,130 loss on the sale of investment securities during Year 2. 2. Old machinery with a book value of $4,990 (cost of $25,470 minus accumulated depreciation of $20,480) was sold. The income statement showed a gain on the sale of machinery of $4,310. 3. Delsey did not sell land during the year. Exercise 12-10A (Algo) Part d d. Compute the amount of cash flow associated with the purchase of land. Cost of land purchased