# 14.4.2 Step 2: Investing and Financing Activities ## Investing ### *Land* ![](https://i.imgur.com/tqgxnqE.png) ![](https://i.imgur.com/4I8Q4wT.png) ![](https://i.imgur.com/UTcS5Kc.png) ![](https://i.imgur.com/tnhvqez.png) Non-Cash 記在 Note ### *Building* ![](https://i.imgur.com/B8d8bw7.png) ![](https://i.imgur.com/e1rG47z.png) ![](https://i.imgur.com/Lg1qY1O.png) ![](https://i.imgur.com/ByjFULu.png) ![](https://i.imgur.com/6JPME9m.png) 花 Cash 120,000 買 Building ### *Equipment* ![](https://i.imgur.com/oBRYD1j.png) ![](https://i.imgur.com/uLakrI8.png) ![](https://i.imgur.com/nZHf1TX.png) ![](https://i.imgur.com/F6ET0rR.png) ==重分類：把處分資產的損失變為現今的變化== >Investing Finsish --- ## Financing ### *Bonds Payable* ![](https://i.imgur.com/U5jtXmo.png) ![](https://i.imgur.com/G2XOdSl.png) 在 Non-Cash 已經處理過 ### *Share Capital-Ordinary* ![](https://i.imgur.com/eUOvSRQ.png) ![](https://i.imgur.com/ctxqx0d.png) ![](https://i.imgur.com/gJTANWD.png) ### *Retained Earnings* 前情提要：Retained Earnings 增加來自 Net Income 減少來自 Dividends ![](https://i.imgur.com/V1iKa0T.png) ![](https://i.imgur.com/jJ4eqvV.png) ![](https://i.imgur.com/rm8S0qG.png) ![](https://i.imgur.com/QUPArfC.png) ![](https://i.imgur.com/f9ppWKp.png) >Investing and Financing Finish