rarlal Statement vi vasi riuws 20X2 Case A: Operating activities: Add: Depreciation expense Add: Gain on sale of capital asset Add: Loss on sale of capital asset Less: Depreciation expense Less: Gain on sale of capital asset Investing activities: Case C: Operating activities: Investing activities: Partial Statement of Cash Flows 20X2 Case A: Operating activities: Investing activities: Purchase of capital assets Case B: Operating activities: Investing activities: Case C: Operating activities: Investing activities: Information related to capital assets is provided for three cases: Case A Capital assets Accumulated depreciation 20X2 $ 631,000 (324,900) $ 306,100 20x1 $ 610,000 (362,200) $ 247,800 The company sold an asset with an original cost of $114,800 at a loss of $7,800. Depreciation expense was $48,800. Other capital assets were acquired for cash. Case B Capital assets Accumulated depreciation 20X2 $ 351,400 (117, 200) $ 234, 200 20x1 $ 305,000 (133, 400) $ 171,600 The company sold an asset with an original cost of $78,000 and a net book value of $19,400 for a gain of $3,800. Other capital assets were acquired for cash. Case C Capital assets Accumulated depreciation 20x2 $1,140,000 (304,000) $ 836,000 20x1 $ 553,000 (209,800) $ 343,200 The company sold an asset with an original cost of $152,000 and a net book value of $102,600 for a gain of $32,400. Capital assets of $381,200 were acquired by issuing a long-term note to the vendor for the full amount. Other capital assets were acquired for cash. Required: For each case, indicate items and amounts that would appear on the SCF, along with their classification. Assume that the operating activities section reflects the indirect presentation format. Assume that unexplained account changes result from logical transactions. (Deductible amounts and Cash outflows should be indicated with minus sign.)