Complete each of the columns in the following table, indicating in which section each item would be reported on the statement of cash flows (operating, investing, or financing), the amount that would be reported, and whether the item would create an increase or decrease in cash. For items that affect more than one section of the statement, indicate all affected. Assume that the indirect method of reporting cash flows from operating activities is used The fast item has been completed as an example, Item Statement Section Amount to Report +-Effect on Cash Operating $15,000 Increase Depreciation of $15,000 for the period Issuance of common stock for $35,000 Increase in accounts payable of $7,000 Retirement of $100.000 bonds payable at 197 Purchase of long term investments for $94,500 Dividends declared and paud of $8.300 Increase in prepaid rent of $4,500 Decrease in inventory of S5,300 Purchase of equipment for $17.600 cash Sale of land originally costing S134,000 for $ 130,000 Decrease in taxes payable of $2.100