When a statement of cash flows is prepared, indicate the reporting of the transactions and events listed below by major categories on the statement. Use the following code letters to indicate the appropriate category under which the item would appear on the statement of cash flows. 
Definitions:
Customer Demand
The quantity of products or services that consumers are willing and able to purchase at various prices during a specific period.
Computer Clock
A mechanism within a computer that keeps track of time and coordinates the execution of tasks.
Wasted Capacity
Refers to the portion of the potential production output or service capability that remains unused or not effectively utilized.
Excessive Cancellations
A situation where the number of orders or reservations canceled is significantly higher than usual, potentially indicating operational or demand planning issues.
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