The following selected accounts are from Cullumber Corp.'s general ledger: Jan. 1 Dec. 31 Dec. 31 Land Bal. 600,000 7,500 Bal. 607,500 Jan. 1 July 31 Sept. 2 Dec. 31 Equipment Bal. 162,000 75,000 54,000 Nov. 10 Bal. 251,000 40,000 Accumulated Depreciation-Equipment Jan. 1 Bal. 80,000 Nov. 10 27,000 Dec. 31 50,000 Dec. 31 Bal. 103,000 Dividends Payable Jan. 1 Dec. 23 Dec. 31 Bal. 1,000 4,100 Bal. 5,100 Bal. Bank Loan Payable Jan. 1 Sept. 2 Dec. 31 0 44,000 Bal. 44,000 Retained Earnings Jan. 1 4,100 Dec. 31 Dec. 31 Dec. 23 Bal. 105,000 68,000 Bal. 168,900 Additional information: July 31 Sept. 2 Nov. 10 Dec. 1 Equipment with a cost of $75,000 was purchased for cash. Equipment with a cost of $54,000 was purchased and partially financed through the issue of a long-term bank loan payable received specifically for the purchase of this equipment. A loss of $3,100 was incurred on the disposal of equipment. Acquired a small parcel of adjoining land. A $4,100 cash dividend was declared to shareholders of record on December 31, payable on January 10. Depreciation expense of $50,000 was recorded for the year. Net income for the year was $68,000. 23 31 31 From the postings in the above accounts and additional information provided, indicate what information would be reported in the investing and/or financing activities sections of, and notes to, the statement of cash flows. (Show amounts that decrease cash flow with either a - signe.g.-15,000 or in parenthesis eg. (15,000).) CULLUMBER CORP. Statement of Cash Flows (Partial) Year Ended December 31 Investing activities Purchase of equipment $ Purchase of equipment