The following information was drawn from the year-end balance sheets of Jordan Trading Company:

Account Title	2017			2016
Investment securities	$	36,800		$	28,300
Equipment		225,000			214,500
Buildings		862,000			948,500
Land		88,500			49,500

Additional information regarding transactions occurring during 2017:

1. Investment securities that had cost $5,130 were sold. The 2017 income statement contained a loss on the sale of investment securities of $610.

2. Equipment with a cost of $46,000 was purchased.

3. The income statement showed a gain on the sale of equipment of $5,300. On the date of sale, accumulated depreciation on the equipment sold amounted to $8,800.

4. A building that had originally cost $168,000 was demolished.

5. Land that had cost $25,800 was sold for $20,600.

Required

1. Determine the amount of cash flow for the purchase of investment securities during 2017.

2. Determine the amount of cash flow from the sale of investment securities during 2017.

3. Determine the cost of the equipment that was sold during 2017.

4. Determine the amount of cash flow from the sale of equipment during 2017.

5. Determine the amount of cash flow for the purchase of buildings during 2017.

6. Determine the amount of cash flow for the purchase of land during 2017.

7. Prepare the investing activities section of the 2017 statement of cash flows.

Determine the amount of cash flow for the purchase of investment, sale of investment, cost of the equipment that was sold, sale of equipment, purchase of buildings and purchase of land during 2017.

a.	Cash flow for the purchase of investment securities
b.	Cash flow from the sale of investment securities
c.	Cost of the equipment sold
d.	Cash flow from the sale of equipment
e.	Cash flow for the purchase of buildings
f.	Cash flow for the purchase of land

Prepare the investing activities section of the 2017 statement of cash flows. (Cash outflows should be indicated with minus sign.)

JORDAN TRADING COMPANY
Statement of Cash Flows (Investing Activities)
For the Year Ended December 31, 2017
Cash Flows from Investing Activities:
Net cash flow from investing activities

Options:

• Gain on sale of equipment
• Loss on sale of buildings
• Paid to purchase buildings
• Paid to purchase equipment
• Paid to purchase investment securities
• Paid to purchase land
• Proceeds from sale of equipment
• Proceeds from sale of investment securities
• Proceeds from sale of land
• Proceeds to purchase investment securities