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.

Repayment of outstanding

bond worth $$1\mathrm{.}7$ million.

Net income for the year

equals $$4\mathrm{.}24$ million.

Increase in Cash balance of

$$0\mathrm{.}63$ million during the

Operating activities

business year.

Inventory account balance

Investing activities

increased by $$43,000$

during the business year.

Financing activities

Depreciation expense for

the year equals $$0\mathrm{.}84$

Neither part of operating, investing,

nor financing activities.

million.

Purchases of new

equipment in cash for

$$2,43$ million during the