In Sheffield Company, there was an increase in the land account during the year of $6000. Analysis reveals that the change resulted from a cash sale of land at cost $152400, and a cash purchase of land for $158400. In the statement of cash flows, the change in the land account should be reported in the investment section: Select answer from the options below 

as a purchase of land $158400 and a sale of land $152400. 

only as a purchase of land $158400. 

as a net purchase of land, $6000. 

only as a sale of land $152400.