Question 2 A. Given below are the elements for a Cash Flow (CF) Statement for Hunter's Jewelry and Gift Store. Complete the CF Statement. Net income 5,000 Increase in deferred tax liabilities Decrease in accounts receivable Increase in inventories Decrease in accounts payable Increase in accrued liabilities Increase in property and equipment Increase in short-term notes payable 19,000 Decrease in long-term bonds payable4,000 500 $ 9,000 $1,000 14,000 B. Label each of the entries from which they are derived: Income Statement (IS) or Balance Sheet (BS). Classify the Balance Sheet entries as Asset (A), Liability (L) or Equity (E). C. Then: 1. Calculate the net cash flow from operating activities. Circle the right answer. a. (S3,000) c. $5,000 b. ($1,000) d. $13,000 2. Calculate the net cash flow from investing activities. Circle the right answer. b. ($14,000) d. ($16,000) a. $14,000 c. $21,000