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

		2018		2017
Accumulated depreciationbuildings		$335,000		$300,000
Accumulated depreciationequipment		152,000		101,000
Depreciation expensebuildings		35,000		35,000
Depreciation expenseequipment		70,000		51,000
Land		115,000		67,000
Buildings		800,000		800,000
Equipment		305,000		245,000
Gain on disposal (equipment)		4,600		0

Additional information:

1.		Purchased $48,000 of land for cash.
2.		Purchased $79,000 of equipment for a $18,000 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 Equipment purchase Proceeds from equipment disposal by paying $18,000 cash and Note: During the year the company purchased equipment costing $ issuing a bank loan payable for $61,000