please have a writen answer

Consolidated Statements of Cash Flows (in thousends of Canadian dollars? (avolited) Operating activities Profit Adjustments for: Income tax expense Interest expense Depreciation of property, plant and equipment and amorization of intangible assets Change in fair vatue of financial instruments Cast of the long-term incentive plan Cost of the pension plans recognized in protit or loss, net of contributions Share in the (profit) or loss of an associate (Gains) losses on capital assets- Unrealized foreign exchange (gains) losses. Other Change in non-cash cperating working captal items Income tax recelved income tax paid Interest received Interest paid Settlements of derivative instruments NotesDec.31,20215Dec.31,2020$ Financing actlvities Change in revolving operating credt, net of transaction costs Increase in long-term debt, net of transaction costs Repayment of long-term debt Dvidends paid on Class A shares Dividends paid on Class B shares Dividend paid to the non-controling interest 78,452101,874 Repurchase of Ciass A shares Investing activities Consideration paid on a business combination, net of acquired cash on hand Acquisibon of property, plent and equipment Acquistion of intangible assets Not proceeds from the disposal of property, plant and equipment Acquisition of an imvestment in an associate Acquisition of other long-term assets Acquisition of dervasive instruments Increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning Impect of exchange rote changos on cash and cash equivalents Cash and cash equivalents at end 121027,56210,33332,71816,512 \begin{tabular}{rrr} 9 & 59,505 & 65,163 \\ & 1,250 & (588) \\ & 891 & 97 \\ & (2,026) & (11,011) \\ & 764 & 808 \\ & (43) & 32 \\ & (75) & (4,709) \\ 26 & 138 & (67) \\ \hline & 176,751 & 200,829 \\ & (48,635) & 51,197 \\ & 4,693 & 11,495 \\ & (30,212) & (19,298) \\ & 160 & 405 \\ & (8,425) & (14,474) \\ (600) & 1,033 \\ \hline 93,732 & 231,187 \\ \hline \end{tabular} Additional cash flow information is presented in Note 26. 5.2 Was depreciation and/or amortization expenses added back or subtracted from net earnings in the operating activities section of the statement of cash flows? Why are they added back or subtracted from net earnings