In Marigold Company, there was an increase in the land account during the year of $43100. Analysis reveals that the change resulted from a cash sale of land at cost $114200, and a cash purchase of land for $159000. In the statement of cash flows, the change in the land account should be reported in the investment section .

$44,800 as an outflow.

Explanation:

The Company's activities are classed as operating, investing and financing activities in the statements of cash flows.

The investing activities section is where the purchase of fixed assets such as land and the amount received for the sale of such assets are accounted for.

The purchase of land is an outflow of cash while the receipt from a sale of land is an inflow of cash

Hence net amount to be reported in the investment section

= $114200 - $159000

= -$44,800

This is a net outflow of cash.

being suspected of supplying drugs means you are much more likely to be charged. the amount of drugs found on you, and whether you have a criminal record, will be taken into account when a punishment is being decided.

decisions to prosecute are taken by the public prosecution service. the maximum sentences for intent to supply drugs are: