Information related to capital assets is provided for three cases: Case A Capital assets Accumulated depreciation 20X2 $608,000 (313,100) 20X1 $593,000 (352,100) $ 294,900 $240,900 The company sold an asset with an original cost of $110,600 at a loss of $7,500. Depreciation expense was $46,900. Other capital assets were acquired for cash. Case B 20X2 20X1 Capital assets $337700 $ 296,500 Accumulated depreciation (112,600) (129,700) $225,100 $ 166,800 The company sold an asset with an original cost of $75,000 and a net book value of $18,700 for a gain of $3700. Other capital assets were acquired for cash. Case C 20X2 20X1 Capital assets $ 1,110,000 $ 537,500 Accumulated depreciation (296,000) (203,900) $ 814,000 $ 333,600 The company sold an asset with an original cost of $148,000 and a netbook value of $99,900 for a gain of $31,500. Capital assets of $370,600 were acquired by issuing a long-term note to the vendor for the full amount Other capital assets were acquired for cash. The company sold an asset with an original cost of $148,000 and a net book value of $99,900 for a gain of $31,500. Capital assets of $370,600 were acquired by issuing a long-term note to the vendor for the full amount. Other capital assets were acquired for cash. Required: For each case, indicate items and amounts that would appear on the SCF, along with their classification. Assume that the operating activities section reflects the indirect presentation format. Assume that unexplained account changes result from logical transactions (Deductible amounts and Cash outflows should be indicated with minus sign.) Partial Statement of Cash Flow 20X2 Case A: Operating activities: Add: Depreciation expense Add: Gain on sale of capital asset Add: Loss on sale of capital asset Less: Depreciation expense Investing activities: Case C Operating activities investing activities (Deductible amounts and Cash outflows should be indicated with minus sign.) Partial Statement of Cash Flows 20X2 Case A: Operating activities: . Am Investing activities: Case B: Operating activities: Investing activities: Case C: Operating activities: Investing activities