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 OB. Operating C. Non-Cash Investing and Financing Schedule D. Financing OE. Investing Cost of Goods Sold: A. Investing O B. Non-Cash Investing and Financing Schedule C. Does not appear on the statement of cash flow O D. Operating OE. Financing Depreciation on equipment C A. Non-Cash Investing and Financing Schedule O B. Does not appear on the statement of cash flow OC. Financing O D. Operating OE. Investing Net income: OA. Financing OB. Investing OC. Operating 0 D. Non-Cash Investing and Financing Schedule 0 E. Does not appear on the statement of cash flow Borrowing money on a 3-month loan: A. Non-Cash Investing and Financing Schedule OB. Financing OC. Investing OD. Operating E. Does not appear on the statement of cash flow Borrowing money on a 5-year loan: OA. Operating OB. Financing OC. Investing 0 D. Does not appear on the statement of cash flow 0 E. Non-Cash Investing and Financing Schedule Issuance of common shares for purchase of building 0 A. Does not appear on the statement of cash flow OB. Financing O C. Operating D. Investing 0 E. Non-Cash Investing and Financing Schedule Sale of building OA. Financing OB. Investing C. Does not appear on the statement of cash flow 0 D. Non-Cash Investing and Financing Schedule OE. Operating