Sales on account were $282,600. The beginning receivables balance was $93,400 and the ending balance was $76,400. Salaries expense for the period was $57,900. The beginning salaries payable balance was $4,148 and the ending balance was $2,370. Other operating expenses for the period were $125,660. The beginning other operating expenses payable balance was $4,750 and the ending balance was $8,973. Recorded $19,510 of depreciation expense. The beginning and ending balances in the Accumulated Depreciation account were $14,340 and $33,850, respectively. The Equipment account had beginning and ending balances of $211,550 and $237,150, respectively. There were no sales of equipment during the period. The beginning and ending balances in the Notes Payable account were $45,600 and $145,100, respectively. There were no payoffs of notes during the period. There was $6,202 of interest expense reported on the income statement. The beginning and ending balances in the Interest Payable account were $1,253 and $835, respectively. The beginning and ending Inventory account balances were $85,450 and $102,540, respectively. The company sold merchandise with a cost of $150,575 (cost of goods sold for the period was $150,575). The beginning and ending balances in the Accounts Payable account were $9,780 and $11,834, respectively. The beginning and ending balances in the Notes Receivable account were $5,200 and $9,800, respectively. Notes receivable result from long-term loans made to employees. There were no collections from employees during the period. The beginning and ending balances in the Common Stock account were $104,000 and $126,000, respectively. The increase was caused by the issue of common stock for cash. Land had beginning and ending balances of $49,400 and $37,566, respectively. Land that cost $11,834 was sold for $8,730, resulting in a loss of $3,104. The tax expense for the period was $7,300. The Taxes Payable account had a beginning balance of $970 and an ending balance of $893. The Investments account had a beginning balance of $20,500 and an ending balance of $26,000, respectively. The company purchased investments for $18,500 cash during the period, and investments that cost $13,000 were sold for $25,000, resulting in a gain of $12,000. Required a. Determine the amount of cash flow for each item and indicate whether the item should appear in the operating, investing, or financing activities section of a statement of cash flows. Assume York Company uses the direct method for showing net cash flow from operating activities. (Any cash outflow should be indicated by a minus sign. If there is no action select "No effect".)