Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by the major categories on the statement: Entity A issued bonds payable in the amount of $500,000. Cash Flows From Operating Activities-Add to Net Income Cash Flows From Operating Activities-Deduct from Net income Cash Flows From Investing Activities Cash Flows From Financing Activities Non-cash 2 points Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by the major categories on the statement: Entity A exchanged a parcel of land it owned for a drive-through restaurant. Cash Flows From Operating Activities-Add to Net Income Cash Flows From Operating Activities-Deduct from Net income Cash Flows From Investing Activities Cash Flows From Financing Activities Non-cash