Cornerstone Exercise 11-18 Classification of Cash Flows A review of the statement of financial position of Petarch Company Ltd. revealed the following changes in the account balances: Required: Classity each change in the statement of financial position account as a cash How from operating activities (Indirect method), a cash flow from investing activities, a cash flow from financing activities, or a non-cash investing and financing activity Increase in long-term investment Increase in accounts receivable Increase in common shares d. Increase in long-term debt Decrease in accounts payable Decrease in supplies inventory 9. Increase in prepaid insurance b C e