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. Purchases of new equipment in cash for \\( \\$ 2,43 \\) million during the business year. Inventory account balance increased by \\( \\$ 43,000 \\) during the business year. 1. Operating activities Increase in Cash balance of \\( \\$ 0.63 \\) million during the 2. Investing activities business year. 3. Financing activities Net income for the year equals \\( \\$ 4.24 \\) million. 4. Neither part of operating, investing, Repayment of outstanding nor financing activities. bond worth \\( \\$ 1.7 \\) million. Depreciation expense for , the year equals \\( \\$ 0.84 \\) million