Dutton Company prepared the tabulation below at December 31, 2014. 
Instructions
Show how each item should be reported in the statement of cash flows. Use parentheses for deductions.
Definitions:
Nasopharynx
The nasopharynx is the upper part of the pharynx, connecting the nasal cavity above to the mouth and larynx below.
Simple Squamous Epithelium
A single layer of flat cells lining surfaces involved in passive diffusion, such as the lining of blood vessels and air sacs of the lungs.
Alveoli
Tiny air sacs in the lungs where the exchange of oxygen and carbon dioxide takes place.
Alveolar Ducts
Tiny ducts in the lungs that connect the bronchioles and alveolar sacs, facilitating gas exchange.
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