Identify which of the following items are presented in the Operating, Investing or Financing section of the Statement of Cash flows - or whether the item is not part of any of these sections. Match the items accordingly. Assume the indirect method for the calculation of the cash flows operating activities. Note: There might be more than one match for each section category and you might not need all section categories. Note: There might be more than one match for each section category and you not need all section categories. Depreciation expense for the year equals $0.84 million. Prepaid Rent Expense account balance decreased by $43,000 during the business year. Increase in Cash balance of 1. Operating activities $0.63 million during the business year. 2. Investing activities Purchases of new equipment in cash for 3. Financing activities $2,43 million during the business year. 4. Neither part of operating, investing. nor financing activities. Proceeds from disposal of equipments during the business year equal $800,000. Issuing new bond with $2.3 million during the business year