3)All of the following might appear on an indirect method statement of cash flows except: A.depreciation expense B.interest received on notes receivable C.decrease in inventory D.loss on sale of capital assets 4) The issuance of common shares in exchange for land and equipment will: A.affect the operating activities section of a cash flow statement B.affect the financing activities section of a cash flow statement C.not affect a cash flow statement D.affect the investing activities section of a cash flow statement 5)The balance in Common Shares on January 1, 2017, and December 31, 2017, is respectively$145,000 and $172,500. During the year, $57,000 repurchase of shares was recorded. During the year, shares were issued. The proceeds from the issue of shares amounted to: A.$64,500 B.$29,500 C.$260,500 D.$84,500