Complete the table indicating whether each item (1) should be reported as an operating activity, investing activity, financing activity, and/or as a significant noncash investing and financing activity, and (2) represents a cash receipt or cash payment or has no cash. Where Reported on Statement of Cash Flows Cash Receipt, Cash Payment, or No Effect? > Where Reported on Statement of Cash Flows Operating activity Financing activity Significant noncash investing and financing activity Investing activity Cash Receipt, Cash Payment, or No Effect?