Below is the Statement of Cash Flows for Procter and Gamble. You can also find it here: P and G 2021 Financials List one item in the operating, investing or financing section you find interesting. Explain why that item was added or subtracted and why it is in that section (operating, investing or financing). Amounts in millions: Years ended June 30 2021 2020 2019 CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF YEAR 10,181 $ 4.239 S 2,569 OPERATING ACTIVITIES Net earnings Depreciation and amortization 14,352 13.103 3,966 2.735 3,013 2.824 Loss on early extinguishment of debt $12 Share-based compensation expense 540 558 515 Deferred income taxes (258) (596) (411) Loss/(gain) on sale of assets (16) 7 (678) Goodwill and indefinite-lived intangible impairment charges 8.345 Change in accounts receivable (342) 634 (276) Change in inventories (309) (637) (239) Change in accounts payable, opgrund and other liabilities 1.391 1.923 1.856 Change in other operating assets and liabilities (309) (710) (973) Other TOTAL OPERATING ACTIVITIES INVESTING ACTIVITIES Capital expenditures Proceeds from asset sales 135 108 313 18.371 17.403 15.242 (2.787) (3.073) (3.347) 42 30 Acquisitions, net of cash acquired (34) (58) 394 (3.945) Purchases of investment securities (55) (158) Proceeds from sales and maturities of investment securities 6.151 3,628 Change in other investments (5) (62) TOTAL INVESTING ACTIVITIES (2.834) 3,045 (3,490) FINANCING ACTIVITIES Dividends to shareholders (8,263) (7.789) (7.498) Increases/reductions) in short-term debt (3.333) 2.345 (2.215) Additions to long-term debt 4,417 4.951 2,367