(Learning Objectives 2, 3: Identifying items for reporting cash fl ows from operations

—indirect method) Campbell Clinic, Inc., is preparing its statement of cash fl ows (indirect method) for the year ended March 31, 20X6. Consider the following items in preparing the company’s statement of cash fl ows. Identify each item as an operating activity—addition to net income (O+) or subtraction from net income (O−)—an investing activity (I), a fi nancing activity (F), or an activity that is not used to prepare the cash fl ows statement by the indirect method (N). Place the appropriate symbol in the blank space.