PRINTER VERSION A BACK NEXT Brief Exercise 5-13 Culver Inc. shows on its statement of financial position its investments accounted for as FV-OCI investments. At its year end of May 31, 2018, the balance in the FV-OCI Investments account was $94,500 and at its year end of May 31, 2019, the balance was $119,500. Culver's statement of comprehensive income for the year ended May 31, 2019, shows an unrealized loss from fair value adjustment on FV-OCI investments of $22,700. There were no sales of FV-OCI investments during the year, only purchases. Determine the necessary caption and amount that should appear on Culver'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 - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Culver Inc. Statement of Cash Flow (Partial) LINK TO TEXT Brief Exercise 5-14 Flint Ltd. shows on its statement of financial position a patent. At its year end of October 31, 2018, the caption read Patent (net) $61,500 and at its year end of October 31, 2019, the caption read Patent (net) $49,500. Flint's recorded amortization on the patent in the amount of $5,000 for the 2019 fiscal year and the remaining change in the account resulted from recording a loss on impairment for the year ended October 31, 2019. There were no purchases or sales of patents during the year. Determine the necessary caption(s) and amount(s) that should appear on Flint's statement of cash flows, using the indirect method. Be clear regarding where the item(s) would appear on the statement (i.e., the operating, investing, or financing section(s)). (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Flint Ltd. Statement of Cash Flow Adjustments to reconcile net income to