Agnu Inc. shows on its statement of financial position its investments accounted for as FV-OCI investments. At its year end of May 31, 2015, the balance in the FV-OCI Investments account was $96,000 and at its year end of May 31, 2016, the balance was $120,000. Agnu's statement of comprehensive income for the year ended May 31, 2016, shows an unrealized loss from fair value adjustment on FV-OCI investments of $23,000. There were no sales of FV-OCI investments during the year, only purchases. Determine the necessary caption(s) and amount(s) that should appear on Agnu's statement of cash flows prepared using the indirect method and determine if the entry(ies) appear under the operating, investing, or financing section(s) of the statement.