The Activity from the Long-Term Investments Account for Fisk Corporation $\text { Long-Term Investments }$

The activity from the Long-Term Investments account for Fisk Corporation appears below.In addition,the income statement shows a loss on the sale of investments of $32,000.
$\text { Long-Term Investments }$
$\begin{array}{|lr|}\hline\text { Beginning balance, } 2009 & \$ 184,000 \\\text { Purchases } & 278,000 \\\text { Sales } & (202,000) \\\text { Ending balance, } 2009 & \$ 260,000 \\\hline\end{array}$
Based on the information given,compute the amounts to be shown and indicate how they would appear on the statement of cash flows.Assume that the indirect method is being used and that the investments were purchased for cash.