The items in the following table may or may not appear in a statement of cash flows. For each of the items in the table, indicate the following: 1. Would the item appear on the statement of cash flows under operating activities (O), investing activities (1), or financing activities (F)? 2. Would the item appear on the statement of cash flows using the direct method (D), indirect method (1), or both (B)? 3. Would the item result in an increase (+) or a decrease (-) when computing cash flow?