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

• Meagan’s paid $20,000 in income taxes on its 2018 income before income taxes of $110,000.
• Retained earnings increased $52,000 during the year.
• Accounts receivable decreased $15,000 in 2018.
• Accounts payable increased $16,000 in 2018.
• Prepaid expenses decreased $2,000 in 2018.
• Depreciation expense for the year was $10,000.
• Purchased an investment for trading purposes for $5,000 that is not designated as a cash equivalent.
• Repaid $100,000 in bank indebtedness plus $5,000 in interest.
• Bond interest expense for the period was $14,000. The bonds were previously issued at a discount; $2,000 of the discount was amortized during the year.

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.