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The statement of cash flows categorizes like transactions for optimal reporting. Identify each item as a(n): (Click the icon to view the items.) The indirect method is used to report cash flows from operating activities. a. Loss on sale of land. More Info - Operating activityaddition to net income (O+) or subtraction from net income (0-) Investing activitycash inflow (1+) or cash outflow (1-) Financing activitycash inflow (F+) or cash outflow (F-) Non-cash investing and financing activity (NIF) Activity that is not used to prepare the indirect statement of cash flows (N) Print Done