The following selected account balances relate to the property, plant, and equipment accounts of Oriole Ltd.: 2021 2020 Accumulated depreciation-buildings $336,500 $304,000 Accumulated depreciation-equipment 151,000 101,500 Depreciation expense-buildings 32,500 32,500 Depreciation expense-equipment 67,000 49,500 Land 100,000 64,000 Buildings 800,000 800,000 Equipment 310,000 250,000 Gain on disposal (equipment) 4,900 0 Additional information regarding 2021: 1. Purchased $36,000 of land for cash. Additional information regarding 2021: 1. Purchased $36,000 of land for cash. 2 Purchased $84,000 of equipment for a $16,000 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 $ Proced $ 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 Equipment purchase Proceeds from equipment disposal by paying $16.000 cash and Note: During the year the company purchased equipment costings issuing a bank loan payable for 568,000