Please complete s14-2, s14-5,s14-6

tends to Learning Objective 1 514-2 Classifying items on the statement of cash flows Cash flow items must be categorized into one of four categories. Identify each item as operating (O), investing (1), financing (F), or non-cash (N). a. Cash purchase of merchandise inventory b. Cash payment of dividends c. Cash receipt from the collection of long-term notes receivable d. Cash payment for income taxes Purchase of equipment in exchange for notes payable f. Cash receipt from the sale of land g. Cash received from borrowing money h. Cash receipt for interest income i. Cash receipt from the issuance of common stock j. Cash payment of salaries e. Compute DVR's net cash provide Learning Objective 2 S14-5 Computing cash flows from operating activities-indirect method Winding Road Cellular accountants have assembled the following data for the year ended April 30, 2018 $ 55,000 44,000 Cash receipt from sale of land Depreciation expense Cash payment of dividends $ 27,000 Net income 2,000 Cash purchase of equipment 5,800 Decrease in current liabilities 20,000 27,000 Cash receipt from issuance of common stock 17,000 Increase in current assets other than cash Prepare the operating activities section using the indirect method for Winding Road Cellular's statement of cash flows for the year ended April 30, 2018. Note: Short Exercise S14-5 must be completed before attempt Short Exercise S14-6. Learning Objective 2 CHAPTER 14 $14-6 Computing cash flows from investing and financing activities Use the data in Short Exercise S14-5 to complete this exercise. Prepare Winding Road Cellular's statement of cash flows using the indirect method for the year ended April 30, 2018. Assume beginning and ending Cash are $48,000 and $52,200, respectively