a. 3. Be able to determine if the following would be a positive or negative on the statement of cash flows and which section(s) (Operating, investing, or financing) each belongs: Gain on sale of investments (be able to calculate gains and/or proceeds) b. Building sold for cash c. Dividends paid when given total dividends declared and the beginning and ending dividends payable balance d. Change in current asset e. Change in current liability f. Purchase of a fixed asset or investment 8. Depreciation expense on a fixed asset h. A bond issued for cash