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M12-2 Matching items Reported to Cash Flow Statement Categories (Indirect Method) The Buckle, Inc., operates 420 stores in 41 states, selling brand name apparel like Lucky jeans and Fossil belts and watches. Some of the items included in its 2010 statement of cash flows presented using the indirect method are listed here. Indicate whether each item is disclosed in the operating activities (O), investing activities (I), or financing activities (F) section of the statement or use (NA) if the item does not appear on the statement. 1. Purchase of investments. 4. Depreciation. 5. Accounts payable (decrease). 2. Proceeds from issuance of stock. 3. Purchase of property and equipment. 6. Inventories (increase)