The records of Neon Corp. provided the following data: a. Purchased a capital asset for $356,000; paid cash. b. Depreciation expense is $142,000. c. Sold a capital asset for $71,200 cash; original cost was $188,000, accumulated depreciation is $148,000. d. Purchased a capital asset for $356,000; signed a long-term note with the vendor for $308,000 and paid $56,000 in cash. e. Wages expense is $344,000; wages payable decreased by $28,000. f. Sales revenue is $2,616,000; accounts receivable decreased by $438,000. g. Borrowed $222,000 cash from the bank. h. Declared a cash dividend totalling $140,000; dividends payable decreased by $12,000. i. Paid a $316,000 note payable plus $20,000 interest. 1. Converted long-term bonds into common shares in the amount of $8,160,000. Required: The company uses the indirect method of presentation in the operating activities section. For each of the above items (a)-(i) state: (Deductible amounts and Cash outflows should be indicated with minus signo) 1. The SCF category (Operating activities, Investing activities, Financing activities), or indicate that the item is excluded from the SCF. 2. The items that would appear on the SCF