For each item below:

COLUMN $1.)$ Indicate where on the statement of cash flows $($operating$,$ investing, or financing$)$ the item will be reported.

COLUMN $2.)$ Remember: In the investing and financing sections, the words "Increase" and "Decrease" are not allowed. Instead, the business activity that took place must be reported. In Column $2.),$ provide the activity as it would be reported. Example: If the Long$-$term Notes Payable account increased, the activity would be reported as "Issued Notes" or "Borrowed LongTerm." In most cases, there is no exact wording required. Just describe what the company did.

COLUMN $3.)$ Will the item be added or subtracted on the statement of cash flow?