For each of the following transactions, identify the item(s) that would appear on the statement of cash flows. Assume that the indirect method of presentation is used in the operating activities section and cash flow from investing rev-enue is classified in operating activities. Identify the appropriate section (i. e., operating, investing, financing) and whether the item is an inflow or an outflow, or an add- back or deduction in operating activities.
a. Purchased common shares of XTech Ltd. for $ 130,000, a FVTOCI investment.
b. The common shares in item (a) were revalued to $ 190,000 fair value at year- end, and $ 60,000 of unrealized holding gain was recognized in an equity reserve.
c. Guaranteed Investment Certificates (GICs) with a short term were purchased for $ 250,000, a FVTPL investment that is considered a cash equivalent.
d. The company owns an AC investment of $ 276,000, a $ 300,000, eight- year bond bought at a discount in previous years. The bond pays annual interest of 3%, and $ 6,200 of discount amortization had been recorded in the current year.
e. The company owns 47,000 shares of Apps Co., over which it has significant influence. In the current year, investment revenue of $ 99,000 was recorded, and cash dividends of $ 46,000 were received.
f. Common shares of Android Ltd. were purchased for $ 210,000, a FVTPL investment.
g. The common shares in item (f) were revalued to $ 175,000 fair value at year- end.
h. The XTech common shares in (a) and (b) were sold for $ 200,000. A gain of $ 10,000 was recognized in OCI.
i. The GICs in (c) were sold for $ 251,000. A gain of $ 1,000 was recorded.