The major classifications of activities reported in the statement of cash flows are operating, investing, and financing Assume that the statement of cash flows is being prepared in accordance with ASPE using the indirect method. e. Depreciation of machinery f. Amortization of patent g. Issuance of bonds in exchange for land h. Payment of cash dividends i. Exchange of furniture for equipment j. Loss on disposal of equipment k. Increase in accounts receivable during year I. Decrease in accounts payable during year m. Payment of interest n. Receipt of dividend revenue