Complete each of the columns on the table below, 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 item that affect more than one section of the statement, indicate all affected. Assume the indirect method of reporting cash flows from operating activities. Enter all amounts as positive numbers. The first item has been completed as an example, Item Statement Section Amount to Report +/- Effect on Depreciation of $15,000 for the period Operating $15,000 Increase Issuance of common stock for $35,000 Increase in accounts payable of $7,000 Retirement of bonds at face value of $100,000 Purchase of long-term investments for $94,500 Dividends declared and paid of $8,300 Increase in Prepaid Rent of $4,500 Decrease in Inventory of $5,300 Purchase of equipment for $17,600 cash Sale of land originally costing $134,000 for $130,000 Statement Section Amount to Report +/- Effect on 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 bonds at face value of $100,000 Purchase of long-term investments for $94,500 Dividends declared and paid of $8,300 Increase in Prepaid Rent of $4,500 Decrease in Inventory of $5,300 Purchase of equipment for $17,600 cash Sale of land originally costing $134,000 for $130,000 Decrease in taxes payable of $2,100