BEECHY $\backslash$& CONROD, $4$E; A$11-31$ Cash Flow Statements: The following comparative data is available from the $\backslash (20\backslash$times $4\backslash )$ balance sheet of Investcorp. In $\backslash (20\backslash$times $4\backslash ),$ the following transactions took place, and are properly reflected in the balance sheet accounts, above. $1.$ Dividends of $\backslash (\backslash$$ $140,000\backslash )$ were received from Tandor Ltd$.$ No shares of Tandor were bought or sold during the year. $2.$ FV$/$OCI investments, with a carrying value of $\backslash (\backslash$$ $56,200\backslash )$ and cumulative unrealized holding gains of $\backslash (\backslash$$ $21,000\backslash ),$ were sold for $\backslash (\backslash$$ $87,500\backslash ).3.$ FV$/$OCI investments were increased to fair value at year$-$end. Other "typical" transactions and entries also occurred in $\backslash (20\backslash$times $4\backslash )$ that are reflected in the balance sheet accounts. $($You may find it helpful to reconstruct the transactions.$)$ Required What items would appear on the $\backslash (20\backslash$times $4\backslash )$ cash flow statement's operating, investing, and financing sections? Assume the operating section is presented using the indirect method of presentation.