The following selected accounts are from Sunland Corp's general ledger: Land Bal 530,000 Jan. 1 Dec. 31 6.500 Bal. 536,500 Dec. 31 Equipment Bal. 159,000 Jan. 1 July 31 71.000 Sept. 2 39,000 60000 Nov 10 Bal. 251.000 Dec. 31 Accumulated Depreciation-Equipment Jan. 1 Bal 75,000 30,000 Dec. 31 Nov. 10 48,000 Dec. 31 Bal. 93,000 Dividends Payable Bal 1500 Jan. 1 Dec. 23 4.200 Dec. 31 Bal. 5,700 Bank Loan Payable Bal Jan. 1 0 Sept. 2 49,000 Dec. 31 Bal. 49,000 Retained Earnings Bal. 105.000 Jan. 1 4,200 Dec. 31 Dec. 23 70,000 Bal 170.800 Dec. 31 Additional information: July 31 Equipment with a cost of $71,000 was purchased for cash Sept. 2 Equipment with a cost of $60,000 was purchased and partially financed through the issue of a long-term bank loan payable. Nov A loss of $3,500 was incurred on the disposal of equipment 10 Dec. 1 Acquired a small parcel of adjoining land. 23 A $4,200 cash dividend was declared to shareholders of record on December 31, payable on January 10. 31 Depreciation expense of $48,000 was recorded for the year 31 Net income for the year was $70,000. 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 - sign e.g. -15,000 or in parenthesis e.g. (15,000).) SUNLAND CORP. Statement of Cash Flows (Partial.) Year Ended December 31 Investing activities Dispoal of equipment 35500 Purchase of equipment 82000 Purchase of land -6500 Cash flows from investing activities -53000 Financing activities Notes to the financial statements: Equipment of $ 6000was purchased by paying $11,000 cash and issuing a bank loan payable for $49,000