Please, only answer if you have the CORRECT ANSWER to the question. if your answer is wrong or irrelevant, I will REPORT it to Chegg and leave a thumb down. So please, check your answer before posting it$!$

Sing Imports Corp. reports the following amounts on its statement of cash flows is provided in the photo below

Other information:

$-$Dividends of $$114,000$ were declared and paid during the year.

$-$The provision for litigation is based on outstanding legal claims. The amount is not discounted because of uncertainty of cash flow

amounts and timing. The provision was increased this year because of new lawsuits filed against the company.

$-$The decommissioning obligation relates to a leased premises that must be remediated at the end of the lease term. The change in

this account this year is due to unwinding the discount.

$-$The $4\%$ note payable is a bank loan at market interest rates. Interest of $$26,800$ was paid at year$-$end.

$-$The $5\%$ note payable reflects market interest rates at issuance but is$,$ in fact, a no$-$interest, multi$-$year liability associated with

inventory purchase. The change in the account relates to unwinding the discount.

Sing uses the indirect method of presentation in the operating activities section of the statement of cash flows and follows the policy

of reporting dividends paid in financing activities; interest paid is included in operating activities.

Required:

List the items as they would appear on the statement of cash flows in $202.$ Include the classification and amount. $($more details in the photo provided$)$