Novak Inc shows on its statement of financial position its investments accounted for as FV-OCl investments. At its year end of May 31. 2022, the balance in the FV-OCl Investments account was $93,500 and at its year end of May 31, 2023, the balance was $125,000. Novak's statement of comprehensive income for the year ended May 31, 2023, shows an unrealized loss from fair value adjustrnent on FV-OCl investments of $23,800. There were no sales of FV-OCl investments during the year. only purchases. Determine the necessary caption and amount that should appear on Novak's statement of cash flows prepared using the indirect method and determine if the entry appear under the operating, investing, or financing section of the statement. (Show amounts that decrease cash flow with either a - signe 8 - 15,000 or in parenthesis eg. (15,000).)