Gail’s Restaurant Ltd. is a private corporation that elects to report its financial results in accordance with ASPE. Gail’s activities for the year ended December 31, 2018, included the following:

• Net income after taxes for 2018 totalled $75,000.
• Declared and issued a two-for-one stock split.
• Accounts receivable increased $18,000 in 2018.
• Accounts payable increased $12,000 in 2018.
• Depreciation expense for the year was $15,000.
• Sold an investment acquired for trading purposes for its book value of $9,000.
• Sold an investment not acquired for trading purposes for its book value of $10,000.
• Interest expense for the period was $10,000. The bonds to which this interest expense relates were previously issued at a premium; $2,000 of the premium was amortized during the year. The interest payable account increased $6,000.
• Declared a $20,000 cash dividend payable on January 15, 2019. The dividends payable account increased $15,000 in 2018.
• Gail’s recorded a $5,000 impairment loss on a patent it owns.

Required:
a. Prepare the cash flows from operating activities section of the cash flow statement using the indirect method.
b. Identify how the activities listed above that are not operating activities would be reported in the cash flow statement.