Hansen Inc. made two purchases during December. One was a $10,000 Treasury bill that matures in 60 days from the date of purchase. The other was a $20,000 investment in Motorola common stock that will...

Hansen Inc. made two purchases during December. One was a $10,000 Treasury bill that matures in 60 days from the date of purchase. The other was a $20,000 investment in Motorola common stock that will be held indefinitely. How should each purchase be treated for purposes of preparing a statement of cash flows?