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	AnswerFinancingInvestingOperating
Change in Beverage Inventory	AnswerFinancingInvestingOperating
Change in Long-Term Assets	AnswerFinancingInvestingOperating
Change in Long-Term Portion of Notes Payable	AnswerFinancingInvestingOperating
Change in Current Portion of Notes Payable	AnswerFinancingInvestingOperating
Change in Prepaid Rent	AnswerFinancingInvestingOperating
Change in Accounts Receivable	AnswerFinancingInvestingOperating
Change in Common Shares	AnswerFinancingInvestingOperating
Gain on Sale of Property and Equipment	AnswerFinancingInvestingOperating