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

		2018		2017
Accumulated depreciationbuildings		$335,000		$300,000
Accumulated depreciationequipment		144,000		95,000
Depreciation expensebuildings		35,000		35,000
Depreciation expenseequipment		60,000		49,000
Land		100,000		60,000
Buildings		700,000		700,000
Equipment		300,000		240,000
Gain on disposal (equipment)		4,000		0

Additional information:

1.		Purchased $40,000 of land for cash.
2.		Purchased $75,000 of equipment for a $10,000 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 2018.

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

Note: During the year the company purchased equipment costing $________ by paying $10,000 cash and issuing a bank loan payable for $65,000.