Identify or Investing Activity(1) on the Statement of Cash Flows, and whether each would (-) cash. (5 marks-.5 mark each) whether each of the following acthvites represents an Operating Adtivity (O Fnae Financing Activity (F) increase(+or decrease Description Statement of Impact on Cash Flow Cash) or Activity O, F or l of interest Purchase of equipment Issuing shares Payments to suppliers Sale of inventory As the accountant at Do-it-yourself Industries, you are responsible for preparing the cash flow statement You have decided to prepare the statement using the direct method and have gathered the following data from the accounting records: b) Payment of long-term debt Collections on accounts receivable 210.600 of equipment by issuing long-term note payable Interest revenue 14 sales Cash received from sale of investments Cash payments to purchase property, plant and equipment Collection of interest revenue 417-300 13.700 Cash received from sale of property plant and equipment Payments of salaries 72400 300,000 Cash received from issuance of common shares Loan to another company Interest expense and payments Cash balance: December 31, 2017 30.400 Prepare the cash flow statement for the year ended December 31, 2017, using the direct method (an format provided). (19 marks)