Indicate the section of the statement of cash flow where each item would be located (operating, investing, or financing activities) using the indirect method. Item Change in Accounts Payable Change in Beverage Inventory Change in Long- Term Assets Change in Long- Term Portion of Notes Payable Change in Current Portion of Notes Payable Change in Prepaid Rent Change in Accounts Receivable Change in Common Shares Gain on Sale of Property and Equipment