The statement of cash flows for Carsales.com Ltd, a company listed on the Australian Securities Exchange, follows.

Statement of Cash Flows

For the year ended 30 June 2013

	Notes	2013 $000	2012 $000
Cash flows from operating activities
Receipts from customers (incl GST)		234 760	196 870
Payments to suppliers and employees (incl GST)		(110 837)	(94 261)
Interest received		1 343	1 322
Interest paid		(5)	(31)
Income taxes paid		(34 510)	(29 688)
Net cash inflow from operating activities	29	90 751	74 212
Cash flows from investing activities
Payment for purchase of associates		(104 169)	—
Payments for property, plant and equipment		(1 268)	(5 349)
Payments for domain names		(13)	(23)
Net outstanding receipts (payment)		2 427	(2 500)
Payments for computer software		(1 555)	(235)
Proceeds from disposal of assets		13	11
Payment for investment in Joint Venture		(250)	—
Net cash (outflow) from investing activities		(104 815)	(8 096)
Cash flows from financing activities
Proceeds from issues of shares and other equity securities		8 355	3 013
Proceeds from borrowings		55 000	—
Payments for shares bought back		—	(9 999)
Dividends paid to company shareholders	21	(75 086)	(51 035)
Net cash (outflow) from financing activities		(11 731)	(58 021)
Net (decrease) increase in cash and cash equivalents		(25 795)	8 095
Cash and cash equivalents at the beginning of the financial year		40 935	32 840
Cash and cash equivalents at end of year	9	15 140	40 935

Required

A. Explain the information that would be presented in Note 29 of Carsales.com Ltd’s financial statements.

B. Explain the information that would be presented in Note 9 of Carsales.com Ltd’s financial statements.

C. Discuss how it is would be possible to research whether the direct or indirect method of presenting cash flows from operating activities is more useful to investors.