Case: Speedy Mobile Inc. Speedy Mobile Inc. (the Company) designs, manufactures, and sells a broad range of mobile network products and systems and communication devices, including mobile, cordless, and corded telephones. The Company's primary sources of liquidity are internally generated cash flows, the Company's debt and revolving credit facilities, and the sale of trade accounts receivables. The Company's liquidity and capital requirements are primarily a function of its working capital needs, capital expenditures, and debt service requirements. The Company has the following transactions that need to be analyzed under ASC 230, Statement of Cash Flows (formerly FASB Statement No. 95, Statement of Cash Flows). Insurance Settlement Proceeds The Company readied a settlement with its insurance carrier related to a claim from a tornado that destroyed one of the Company's manufacturing facilities. During the year, the Company received proceeds of $20 million from its insurance carrier in connection with its claim for reimbursement for the destroyed building. The Company plans to use the insurance proceeds to fund its defined-benet pension plan, rather than to rebuild the destroyed facility. Required Prepare a memo to address the following research question: 1. Should Speedy Mobe classify the cash inow related to Insurance Settlement Proceeds as cash flows from operating, investing, or nancing activities