Decide all places where in the Cash Flow statement (under indirect format) category will be shown. Follow the format of Cash Flow Statement shown below.

Please correct if something is wrong and classify the remaining ones. Thank you in advance.

Category (in 2020) Place in the Cash Flow Amount / Sign Statement BI11. 30 000 / EXAMPLE: Company purchased a land for 30 000 to build a warehouse; paid in cash. minus 1. Company received a cash subsidy from the government 40 000 and recorded it as deferred income. 2. Year-to-year decrease in trade payable was 15 400. 3.Company paid off a financial lease for a car: a installment 1800; interest paid 200; interest accrued 440. 15400/ minus 1800/minus 200/minus CI17. CI18. 4.Company purchased for 8 000 a land as an investment. BI12. 8000/minus 5.Company increased PPE via revaluation reserve by 42 000. A. Cash flows from operating activities 1. Net profit/(Loss) II. Adjustments for 1. Amortisation and depreciation 2. Foreign exchange gains/(losses) 3. Interest and participation in profits (dividends) 4. (Gains)/losses on investing activities 5. Increase/(decrease) in provisions 6. (Increase)/decrease in inventory 7. (Increase)/decrease in receivables 8. Increase/ (decrease) in current liabilities 9.1 Increase/ (decrease) in accruals 9.2 (Increase)/ decrease in prepayments 10. Other adjustments III. Net cash from operating activities B. Cash flows from investing activities I. Cash inflows 1. Disposals of intangible assets and tangible fixed assets 2. Disposal of Investment properties and investment intangible assets 3.1 From finacial assets in related enterprises 3.2 From finacial assets in other enterprises 4. Other cash inflows from investing activities II. Cash Outflows 1. Purchase of intangible assets and tangible fixed assets 2. Investment in properties and intangible assets 3.1 On financial assets in related enterprises 3.2 On financial assets in other enterprises 4. Other cash outflows on investing activities III. Net cash from/ (used in) investing acitivities 0 C. Cash flows from financing activities 1. Cash inflows 1. Net cash inflows from issuance of shares and other equity instruments 2. Bank loans, overdrafts and loans 3. Issuance of debt securities 4. Other cash inflows from financing activities II. Cash outflows 1. Purchase of own shares 2. Dividends and other payments to shareholders 3. Cash outflows in appropriation other than payments to shareholders 4. Repayment of bank loans, overdrafts and loans 5. Redemption of ebt securities 6. In respect of other financial liabilities 7. Repayment of finance lease liabilities 8. Interest paid 9. Other cash outflows on financing activities III. Net cash from/(used in) financing activities