Problem 12-01A You are provided with the following information regarding events that occurred at Moore Corporation during 2020 or changes in account balances as of December 31, 2020. Moore prepares its statement of cash nows using the Indirect approach. Complete the first column of the table, indicating whether each item affects the operating activities section (that is, the item would be listed among the adjustments to net income to determine net cash provided by operating activities under the indirect approach), investing activities section, financing activities section, or is a noncash transaction reported in a separate schedule. For those tems classified as operating activities, indicate whether the tem is added or subtracted from net income to determine net cash provided by operating activities. (a) Statement of Cash Flow Section Affected 11 Operating, Did it Increase/Decrease Reported Cash from Operating activities (a) Depreciation expense was $80,000 (b) Interest Payable account increased $5,000. : : (c) Received 526,000 from sale of plant assets. (6) Acquired land by issuing common stock to seler (e) Paid $17,000 cash dividend to preferred stockholders. . 1) Paid $4,000 cash dividend to common stockholders. : (s) Accounts Receivable account decreased $10,000 3 (n) Inventory increased $2,000. 00 Received $100,000 from issuing bonds payable Acouired equipment for $15.000 cash