Question 7 (8 marks) Explain how the following transactions fit into the activities of the statement of cash flow using the indirect method. Provide a brief description for each of the scenarios below, state also the in or out flow. a) Amortization of asset decommissioning obligations (ARO). (2 marks) b) Warranty expense accrued. (2 marks) c) Lease payment received by the lessor. (2 marks) d) Contribution made by the employer to the pension plan asset. (2 marks)