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

		2021		2020
Accumulated depreciationbuildings		$335,000		$310,000
Accumulated depreciationequipment		147,000		97,500
Depreciation expensebuildings		25,000		25,000
Depreciation expenseequipment		66,000		49,500
Land		135,000		65,000
Buildings		780,000		780,000
Equipment		310,000		255,000
Gain on disposal (equipment)		4,100		0

Additional information regarding 2021:

1.		Purchased $70,000 of land for cash.
2.		Purchased $80,000 of equipment for a $20,000 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		Investing activities (source)Non cash activities (source)Investing activities (use)Non cash activities (use)Operating activities (source)Financing activities (use)Operating activities (use)Financing activities (source)
Equipment purchase		Financing activities (source)Financing activities (use)Operating activities (use)Investing activities (source)Non cash activities (use)Operating activities (source)Non cash activities (source)Investing activities (use)
Proceeds from equipment disposal		Financing activities (use)Financing activities (source)Operating activities (source)Operating activities (use)Non cash activities (use)Investing activities (use)Non cash activities (source)Investing activities (source)

Note: During the year the company purchased equipment costing $ by paying $20,000 cash and issuing a bank loan payable for $60,000.