Garcia Corporation uses the indirect method of reporting cash flows. Indicate where, if at all, the following activity would appear in the body of their Statement of Cash Flows. Also, indicate if it would appear as a positive or negative amount.

Increase in accounts payable	[ Select ] ["Operating section", "Investing section", "Financing section", "Would not appear"]	[ Select ] ["Positive", "Negative", "Neither"]
Purchase of equipment financed with a note	[ Select ] ["Operating section", "Investing section", "Financing section", "Would not appear"]	[ Select ] ["Positive", "Negative", "Neither"]
Proceeds from sale of stock	[ Select ] ["Operating section", "Investing section", "Financing section", "Would not appear"]	[ Select ] ["Positive", "Negative", "Neither"]
Payment of interest on long-term debt	[ Select ] ["Operating section", "Investing section", "Financing section", "Would not appear"]	[ Select ] ["Positive", "Negative", "Neither"]