1. A statement of cash flows contains the following sections: a. net cash flow from operating activities b. cash flows from investing activities c. cash flows from financing activities d. investing and financing activities not affecting cash A list of items that appear on the statement is provided below: Required: 1. Depreciation expense 2. Proceeds from sale of land at a gain 3. Decrease in accounts payable 4. Loss on cash sale of equipment 5. Payment for purchase of a building In the space provided, using the letters (a-d), indicate in which section(s) of the statement of cash flows the preceding items would most likely be classified (indirect method for operating activities). After each item affecting cash, indicate with a plus sign (+) or a minus sign (-) whether the item would be reported as an increase (inflow) or a decrease (outflow).