Question #17- #24, are asking about a Statement of Cash Flows prepared using the indirect method. LABEL 17, 18A, 18B, 19A, 19B, 20A, 20B, 21A, 21B, 22, 23, 24 12 points #17 The Statement of Cash Flows always begins with -- (2 points) #18-A Depreciation Expense is found in which section: Operating Investing Financing #18-B In its section Deprecation Expense would be a(n) Increase + Decrease - #19-A Sale of Land for Cash is found in which section: Operating Investing Financing #19-B In its section Sale of Land for Cash would be a(n) Increase + Decrease - #20-A Gain on sale of Land is found in which section: Operating Investing Financing #20-B In its section Gain on sale of Land would be a(n) Increase + Decrease - #21-A Cash dividends paid is found in which section: Operating Investing Financing #21-B In its section Cash Dividends paid would be a(n): Increase + Decrease - #22 In a statement of cash flows prepared using the indirect method, if the operating section lists change in accounts receivable as a positive number, which of the following statements must be true? (2 points) A) accounts receivable balance increased compared to last year's balance B) accounts receivable balance decreased compared to last year's balance C) accounts receivable balance remained the same