Activity 2. Identify which of the following falls under operating, investing, financing or Non-cash on the blank space provided. Afterwards, prepare statement of cash flows for the year ended December 31, 2020 with cash balance beginning of P177,000 with company name Sawaragi Plantato Distribution. Activity a. b. C. d. f. g. h. i. j. k. 1. Transactions Cash receipts from dividends Additional cash investment of owner Cash purchase of land Collection from customers Commission income received Depreciation Expense Interest on bank loan paid Interest received from bank deposits Cash paid for advertising Proceeds from bank loan Cash paid for salaries Provision for bad debts Cash paid for utilities Cash paid for governement taxes Amount 15,500.00 39,000.00 110,000.00 980,000.00 14,000.00 16,000.00 14,000.00 3,980.00 18,000.00 200,000.00 108,000.00 8,400.00 12,000.00 9,000.00 m. n. 0