The following selected account balances relate to the property, plant, and equipment accounts of Carla Vista Ltd.:

		2021		2020
Accumulated depreciationbuildings		$338,000		$301,000
Accumulated depreciationequipment		149,000		105,000
Depreciation expensebuildings		37,000		37,000
Depreciation expenseequipment		60,000		44,000
Land		185,000		63,000
Buildings		790,000		790,000
Equipment		305,000		250,000
Gain on disposal (equipment)		4,600		0

Additional information regarding 2021:

1.		Purchased $122,000 of land for cash.
2.		Purchased $83,000 of equipment for a $13,000 down payment, financing the remainder with a bank loan. Equipment was also sold during the year.

Calculate any cash receipts or payments related to the property, plant, and equipment accounts in 2021.

Land purchase		$
Equipment purchase		$
Proceeds from disposal of equipment		$

Indicate where each of the cash receipts or payments identified above would be classified on the statement of cash flows or accompanying notes.

Land purchase		Financing activities (source)Operating activities (use)Non cash activities (source)Financing activities (use)Operating activities (source)Non cash activities (use)Investing activities (source)Investing activities (use)
Equipment purchase		Investing activities (source)Operating activities (use)Operating activities (source)Investing activities (use)Financing activities (source)Financing activities (use)Non cash activities (use)Non cash activities (source)
Proceeds from equipment disposal		Non cash activities (use)Investing activities (source)Non cash activities (source)Operating activities (use)Investing activities (use)Financing activities (use)Financing activities (source)Operating activities (source)

Note: During the year the company purchased equipment costing $ by paying $13,000 cash and issuing a bank loan payable for $70,000.