Question $35(9$ points$)$

Identify which of the following items are presented in the Operating, Investing or Financing section of the Statement of Cash flows $-$ or whether the item is not part of any of these sections. Match the items accordingly. Assume the indirect method for the calculation of the cash flows operating activities.

Note: There might be more than one match for each section category and you might not need all section categories.

$$ Depreciation expense for the year equals $$0\mathrm{.}84$ million.

$$ Increase in Cash balance of $$0\mathrm{.}63$ million during the business year.

$$ Purchases of new equipment in cash for

Operating activities $$2,43$ million during the business year.

Proceeds from disposal of equipments during the

Investing activities

$$ business year equal $$800,000.$