The following selected accounts are from Oriole Corp.s general ledger Jan. 1 Dec. 31 Dec. 31 Land Bal. 500,000 10,000 Bal. 510,000 Jan. 1 July 31 Sept. 2 Dec. 31 Equipment Bal. 162.000 77,000 57.000 Nov. 10 Bal. 255,000 41.000 Accumulated Depreciation-Equipment Jan. 1 Bal. 72,000 Nov. 10 25,000 Dec. 31 40,000 Dec. 31 Bal. 87,000 Bal. Dividends Payable Jan. 1 Dec 23 Dec. 31 1,000 4,500 Bal. 5,500 Bank Loan Payable Jan. 1 Sept. 2 Dec. 31 Bal. 0 46,000 Bal. 46,000 Retained Earnings Jan. 1 4,500 Dec, 31 Dec. 31 Dec. 23 Bal. 150,000 62,000 Bal. 207,500 July 31 Sept. 2 Nov. 10 Dec. 1 23 31 31 Equipment with a cost of $77,000 was purchased for cash. Equipment with a cost of $57,000 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 $4,000 was incurred on the disposal of equipment. Acquired a small parcel of adjoining land. A $4,500 cash dividend was declared to shareholders of record on December 31, payable on January 10. Depreciation expense of $40,000 was recorded for the year. Net income for the year was $62,000 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 - signes. -15,000 or in parenthesis e... (15,000).) ORIOLE CORP. Statement of Cash Flows (Partial) Year Ended December 31 Investing activities Purchase of equipment -77000 Purchase of equipment Purchase of land 10,000 Net cash provided by investine activities What is the amount that would be reported for financing activities? Financing activities Notes to the financial statements: Equipment of $ 0 was purchased by paying $11,000 cash and issuing a bank loan payable specifically for the purchase of this equipment for $46,000