Classify where each of the following items would appear on a cash flow statement under IFRS using the indirect method. Loss on sale of equipment: A.Does not appear on the statement of cash flow B.Investing C.Operating D.Financing E.Non-Cash Investing and Financing Schedule Cost of Goods Sold: A.Non-Cash Investing and Financing Schedule B.Does not appear on the statement of cash flow C.Investing D.Operating E.Financing Depreciation on equipment: A.Operating B.Non-Cash Investing and Financing Schedule C.Investing D.Financing E.Does not appear on the statement of cash flow Net income: A.Non-Cash Investing and Financing Schedule B.Investing C.Financing D.Operating E.Does not appear on the statement of cash flow Borrowing money on a 3-month loan: A.Does not appear on the statement of cash flow B.Operating C.Investing D.Financing E.Non-Cash Investing and Financing Schedule Borrowing money on a 5-year loan: A.Does not appear on the statement of cash flow B.Financing C.Investing D.Non-Cash Investing and Financing Schedule E.Operating Issuance of common shares for purchase of building: A.Investing B.Does not appear on the statement of cash flow C.Non-Cash Investing and Financing Schedule D.Operating E.Financing Sale of building: A.Non-Cash Investing and Financing Schedule B.Does not appear on the statement of cash flow C.Financing D.Investing E.Operating