The following comparative data are available from the 20X4 statement of financial position of Abraham Holdings Ltd:

In 20X4, the following transactions took place and are properly reflected in the accounts, above.
a. There were no purchases or sales of FVTPL investments during the year.
b. Dividends of $ 60,000 were received from Falcon Ltd. No shares of Falcon were bought or sold during the year.
c. FVTOCI investments, with a carrying value of $ 36,200 and cumulative holding gains of $ 11,000 to date, were sold for $ 57,100. Holding gains and losses in reserves are not reclas-sified on sale.
d. FVTOCI investments were purchased during the year.
e. FVTPL and FVTOCI investments were adjusted to fair value at year- end.

Required:
What items would appear on the 20X4 statement of cash flows? Assume the operating sec-tion uses the indirect method of presentation. Cash inflow from investment revenue is classified in operatingactivities.

20X4 20X3 Current investments: FVTPL investments $675,000 $550,000 Long-term investments FVTOCI investments Agrium bonds, at amortized cost Investment in Falcon Ltd., at equity 1,050,000 887,000 509,300 ,10100 950,000 515,000 Shareholders' equity: Reserves Unrealized holding gains 35,900 32,100