Identify the benchmark and allowed alternative treatments under PAS 7 for the following cash flow transactions: CASH FLOW TRANSACTIONS Benchmark Alternative Interests received Example Operating Financing 14 Interests paid 15 Dividends received 16 Dividends paid + Identify the treatment of the following items in computing the operating cash flows using the INDIRECT Method. Indicate if (+) added to net income (0) not considered under the method (-) deducted from net income Not CASH FLOW TRANSACTIONS Added Deducted considered 17 Depreciation of building Example 18 Decreases in trade payables 19 Decreases in acounts receivable 20 Payment of interests on bond indebtedness 21 Loss on sale of property 22 Increases in inventories 23 Impairment of held-to-maturity securities 24 Decreases in trade accrued expenses 25 Receipt of dividends from associate 26 Gain on sale of long-term investments