The following transactions occurred during the year for XYZ Corporation:

(a.) During the year, trading securities were purchased for $250,000.

(b.) During the year, securities available for sale were purchased for $80,000.

(c.) During the year, trading securities that are carried on the balance sheet at their fair value of $125,000 were sold for $125,000 cash.

(d.) At the end of the year, the trading securities portfolio has an aggregate fair value of $142,000 and an aggregate cost of $150,000.

(e.) At the end of the year the securities available for sale portfolio has an aggregate fair value of $95,000.

Required:

Indicate how each of these transactions would affect the statement of cash flows for a corporation. Show as increase or decrease in cash from Operating, Investing or Financing activities.Assume the statement of cash flows is prepared using the indirect method. Each transaction is assumed to be independent of the other transactions.