Select transactions of Jack Lin Accounting Inc. (JLAI) are listed below. JLAI is a publicly accountable company that uses the indirect method to determine cash flows from operating activities.

• JLAI purchased a $100,000, 60-day Treasury bill at fair value through profit or loss investment.
• JLAI amortized $30,000 of the discount on bonds payable.
• At year-end, JLAI increased its allowance for bad debts by $50,000.
• JLAI’s income tax expense totalled $40,000. Its income tax payable account increased $7,000, while its deferred income tax liability account decreased $10,000.
• JLAI acquired equipment valued at $100,000 under a finance lease.
• JLAI made payments of $20,000 on an operating lease.
• JLAI declared and distributed a stock dividend valued at $30,000.
• JLAI declared a cash dividend of $20,000. The dividends payable account increased $15,000.
• JLAI’s comprehensive income for the year totalled $200,000 consisting of $150,000 net income and $50,000 other comprehensive income.
• JLAI sold a financial asset at amortized cost investment for $12,000. The investment’s amortized cost was $10,000.

Required:
Discuss how the activities listed above would be reported in the statement of cash flows. For items with multiple reporting options, identify all available options. For items not reported on the statement of cash flows, indicate the disclosure requirements, if any.