Required: 1. What is the appropriate classification in the statement of cash flows in the Company's December 31, 20X0, financial statements for its purchase of 20X2 EAs from Clean Air Corp.? 2. What is the appropriate classification in the statement of cash flows in the Company's December 31, 20X0, financial statements for its sale of 20X6 EAs to Dirty Chemical Corp.? 3. If the Company reported its results pursuant to IFRSs rather than U.S. GAAP, how would the Company record the purchase and sale of its EAs differently