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 Section Change in Accounts Payable . Change in Merchandise Inventory . . Change in Property, Plant and Equipment 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 Stock 4 . Gain on Sale of Property, Plant and Equipment + Change in Paid-in Capital in Excess of Par Value For each item listed, indicate how the item will impact cash flow (increase, decrease or no change) using the indirect method. Item Effect on Cash Net Income Decrease 4 Increase in Accounts Payable Decrease in Accounts Receivable . Purchase of Property, Plant and Equipment 4 Payment of Notes Payable : Increase in Merchandise Inventory Pay Dividends Increase in Loans . Increase in Prepaid Insurance Gain on Redemption of Bonds . Issue Stock in Excess of Par Value The Grading Company's cash account decreased by $12,000. Net cash provided by operating activities was $19,000. Net cash used by investing activities was $16,000. Based on this information, calculate the net cash provided (used) by financing activities. Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash Increase or decrease in cash from financing activities = $