Item $3$

$4\mathrm{.}54$ points

Time Remaining $57$ minutes $29$ seconds

$00$:$57$:$29$

Item $3$

Time Remaining $57$ minutes $29$ seconds

$00$:$57$:$29$

In a statement of cash flows $($indirect method$),$ an increase in available$-$for$-$sale securities should be reported as:

Multiple Choice

An addition to net income in determining cash flows from operating activities.

An investing activity.

A deduction from net income in determining cash flows from operating activities.

Not reported.