Complete each of the columns on the table below, indicating in which section each item would be reported on the statement of cash flows operating, investing, or financing), the amount that would be reported, and whether the item would create an increase or decrease in cash. For item that affect more than one section of the statement, indicate all affected. Assume the indirect method of reporting cash flows from operating activities.
The first item has been completed as an example. 
Definitions:
Elastic
Describes a situation where the demand or supply of a good or service changes significantly in response to price changes.
Fixed Costs
Expenses that remain consistent regardless of production or sales volume, like lease payments, wages, and insurance costs.
Total Costs
The complete amount of all costs incurred during the production of goods or services, including both steady and varying expenses.
Positive Profits
A financial situation where the revenues generated by a business exceed its costs, leading to a net gain.
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