Following is select information for Bell Company: 2020 Income Statement Restructuring Expense $240 Balance Sheet 2020 December 31, 2019 December 31. Restructuring Liability $0 $100 During 2020, Bell created a long-term restructuring plan. Bell also reduced the restructuring liability by paying cash severance packages. Identify the items below that are TRUE. The financing section of the 2020 Cash Flow Statement included "Add increase in Restructuring Liability $240" The operating section (indirect method) of the 2020 Cash Flow Statement included "Addback Restructuring Expense of $240" The operating section (indirect method) of the 2020 Cash Flow Statement included "Subtract Payment of Severance Packages of $140" The operating section (indirect method) of the 2020 Cash Flow Statement included "Add the increase in Restructuring Liability of $240