he Staples Corporation Instructions: Statement of Cash Flows You are to place the items below in their proper place in As of December 31, 2023 and also decide whether each item should be a d Indirect Method Your statement of cash flows will be graded as follows: Overall format 3.50 Operating activities3.00 Investing Activities3.00 Financing Activities3.00 Total 12.50 points Increase in Wages Payable 7,000 Cash at end of the year 189,200 Retirement of long-term debt 500,000 Increase in inventory 18,000 Amortization of intangible assets 10,000 Increase in cash 59,200 Purchase machinery 62,000 Increase in accounts receivable 19,000 Cash at beginning of year 130,000 increase in interest payable 5,900 Dividends paid 22,000 Decrease in accounts payable 23,400 Net