Sing Imports Corp. reports the following amounts on its statement of cash flows: 20X2 20X1 Trade accounts payable Dividends payable Provision for litigation Decommissioning obligation Note payable, 4 % Note payable, net, 5% $ 529,100 $ 728,100 11,900 400,000 133,600 495,000 72,200 34,500 195,000 125,000 790,000 65,900 Other information. Dividends of $138,000 were declared and paid during the year. The provision for litigation is based on outstanding legal claims. The amount is not discounted because of uncertainty of cash flow amounts and timing. The provision was increased this year because of new lawsuits filed against the company. The decommissioning obligation relates to a leased premises that must be remediated at the end of the lease term. The change in this account this year is due to unwinding the discount. The 4% note payable is a bank loan at market interest rates. Interest of $31,600 was paid at year-end. The 5% note payable reflects market interest rates at issuance but is, in fact, a no-interest, multi-year liability associated with inventory purchase. The change in the account relates to unwinding the discount. Sing uses the indirect method of presentation in the operating activities section of the statement of cash flows and follows the policy of reporting dividends paid in financing activities; interest paid is included in operating activities. Required: List the items as they would appear on the statement of cash flows in 20X2. Include the classification and amount. X Answer is not complete. Accounts Classification Amount Trade accounts payable Operating 199,000 Dividends paid Financing 160,600 Provision for litigation Financing Decommissioning obligation Note payable, 4% Note payable, net, 5% Operating Financing 295,000 Financing