Excel application. Consider the following data from BNF Corporation's statement of cash flows for the quarter ended 31 March 2014: Cash received from issuance of capital stock $ 9,499 Cash received from customers 9,215 Cash received from sale of marketable securities 7,448 Cash loaned as notes receivable (5,265) Cash paid for inventory Cash paid to retire long-term bonds (5,676) (8,427) Cash paid to employees (9,805) a. Group the cash flows listed into the three categories found on the statement of cash flows. Use a formula to calculate the total for each category. (Check figure: the last group total = $1,072) b. Using the link in the 4 February 2014 post on my AIS blog, find the XBRL tags for the three categories on the statement of cash flows.