This is a2-part question.

Part 1:Please indicate whichsection of the statement of cash flowsshould contain each of the following items,andwhether each item would result in aninflow or outflowof cash. The sections are Operating, Investing, and Financing.

(a) Increase in accounts receivable

(b) Purchased a factory with cash

(c) Depreciation of a building

(d) Retired bonds with cash

(e) Received cash dividends

Part 2:Please explain how to calculatefree cash flowand the importance of free cash flow to investors.