The following selected account balances were taken from the financial statements of Bramble Inc. concerning its long-term investment in shares of Riverbed Inc. over which it has had significant influence since 2017: Dec. 31, 2020 Dec. 31, 2019 Investment in associate, Riverbed Inc. $502,400 $424,400 Investment income recorded for Riverbed 18,000 11.600 At December 31, 2020, the following information is available: 1. Bramble purchased additional common shares in Riverbed Inc. on January 2, 2020, for $70,000. As a result of this purchase, Bramble's ownership interest in Riverbed increased to 50%. 2. Riverbed reported income of $36,000 for the year ended December 31, 2020. 3. Riverbed declared and paid total dividends of $20,000 on its common shares for the year ended December 31, 2020. (b) Your answer is partially correct. Prepare a table that contrasts the direct and indirect methods for presenting all transactions related to the Bramble Inc. investment on Bramble's statement of cash flows based on the assumption that Riverbed uses IFRS and adopts the policy of classifying dividends received as investing activities. Be specific about the classification in the statement for each item that is reported. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000). Do not leave any answer field blank. Enter O for amounts.) Direct Indirect Operating Activities Cash Received for Dividends - 18000 $ 18000 Investing Activities Cash Paid for Riverbed Inc. Shares -70,000 70,000 Cash Received for Dividends -8000 8000