Basic Brands, Inc. (BBI), presents its statement of cash flows using the indirect method. The following accounts and corresponding balances were drawn from BBI's 2017 and 2018 year-end balance sheets.

The following financial statements were drawn from the records of Matrix Shoes:

For each item described above indicate whether the amount is a source (indicate with a + sign) or a use (indicate with a - sign) of cash flow. Also determine whether the change affects the cash flow from operating activities, or investing or financing activities.