Select transactions of Mark Fisher Taxidermy Inc. (MFTI) are listed below. MFTI is a publicly accountable company that uses the indirect method to determine cash flows from operating activities.

1. MFTI purchased a $15,000 bond at a discount, paying $14,500 cash. Management classified the investment as a financial asset at amortized cost.
2. MFTI’s comprehensive income for the year totalled $150,000 consisting of $200,000 net income and other comprehensive income of $(50,000).
3. MFTI declared and distributed a stock dividend valued at $20,000.
4. MFTI’s retained earnings increased $150,000. The dividends payable account decreased $40,000.
5. MFTI made a payment of $20,000 on a finance lease including interest of $6,000.
6. MFTI exchanged equipment valued at $100,000 for a patent and $40,000 cash.
7. MFTI’s income tax expense totalled $10,000. Its income tax payable account decreased $5,000, while its deferred income tax liability account increased $8,000.
8. At year-end, MFTI wrote off $40,000 in bad debts.
9. MFTI amortized $10,000 of the premium on bonds payable.
10. MFTI sold a maturing at fair value through profit or loss investment designated as a cash equivalent for $100,000. The book value of the investment equalled the market value.

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.