35. Interest paid on debt would be found under which section of the statement of cash flows according to the direct method? Operating Financing Investing Interest Payable 36. The December 31, 2019 Income Statement of Jackson Industries is shown below. Jackson began 2019 with an interest payable account balance of $16 million. On December 31, 2019, its interest payable account balance is $17 million. How much interest was paid during 2019 ? S4 million \$5 million S6 million $7 million 37. An increase in which of the following balance sheet item will likely cause an increase in owner's equity? Accounts payable Long-term debt Notes payable Retained earnings 8. Which of the following items would not be categorized as other comprehensive income? Foreign currency translation gains Unrealized gains on securities available for sale Unrealized gains on trading securities Pension plan gains