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2. Classify each change as a cash flow from operating activities (indirect method), a cash flow from investing activities, or a cash flow from nancing activities. a. Increase in accounts receivable V b. Increase in retained earnings V c. Decrease in salaries payable d. Increase in common shares e. Decrease in inventory Operating activities f. Increase in accounts payable Investing activities 9. Decrease in long-term debt Financing activities h. Increase in property, plant, and equipment Multiple-Choice Exercise 11-4 Which of the following is an example of a cash outow from a nancing activity? 0 a. Payment of cash dividends to shareholders O b_ Payment of interest on a note payable 0 c. Payment of wages to employees 0 d _ Issuance of common shares for cash Cornerstone Exercise 11-21 (Algorithmic) Computing Net Cash Flow from Operating Activities Brandon Inc. reported the following items in its statement of financial position and statement of earnings: net income, $89,100; gain on disposal of equipment, $17,500; increase in accounts receivable, $17,400; decrease in accounts payable, $27,900, and increase in common shares, $50,000. Required: Compute the net cash flows from operating activities using the indirect method