AP-2A LO 2 Indicate the section of the statement of cash flows where each item would be located (operating, investing or financing activities) using the indirect method. Section Item Change in Accounts Payable Change in Merchandise Inventory Change in Property, Plant and Equipment Change in Long-Term Portion of Notes Payable Change in Current Portion of Notes Payable Change in Prepaid Rent Change in Accounts Receivable Change in Common Stock Gain on Sale of Property, plant and Equipment Change in Paid-In Capital in Excess of Par Value