A list of items that may affect an$$ IFRS$-$based statement of cash flows prepared using the direct method follows. Assume that the transactions are for cash unless stated otherwise. Select the letter that is associated with the categorization on the statement of cash flows for each transaction. Item Transaction

Categorization on the

statement of cash flows

Sale of land at a loss

Gain on the sale of equipment

Repurchasing own shares

Receipt of interest

Purchase of an investment that meets the criteria of

a cash equivalent held to meet short$-$term cash

commitments

Depreciation expense

Leased right$-$of$-$use equipment

Payment of dividends

Other comprehensive income

Impairment loss on a patent. A$$a cash receipt in the cash flows from operations section

B$$a cash outflow in the cash flows from operations section

C$$a cash receipt in the cash flows from investments section

D$$a cash outflow in the cash flows from investments section

E$$a cash receipt in the cash flows from financing section

F$$a cash outflow in the cash flows from financing section

G$$not reported on the statement of cash flows

H$$an item for which there is more than one alternative for reporting

I$$none of the above