The items in the following table may or may not
The items in the following table may or may not appear in a statement of cash flows.


For each of the items in the table, indicate the following:
1. Would the item appear on the statement of cash flows under operating activities (O), investing activities ( I), or financing activities ( F)? +
2. Would the item appear on the statement of cash flows using the direct method (D), indirect method ( I), or both ( B)?
3. Would the item result in an increase (+) or a decrease (-) when computing cashflow?
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