Assuming a cash flow statement is prepared using the indirect method, 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 cash flow statement.
Code 
Definitions:
Infection
The invasion and multiplication of microorganisms such as bacteria, viruses, and fungi in body tissues, which can lead to symptoms and disease.
Animal-Assisted Therapy
A therapeutic intervention that incorporates animals, such as dogs or horses, to promote mental and physical health improvement in humans.
Psychological Issues
Mental or emotional problems affecting a person's behavior, feelings, thoughts, or wellbeing, which may require professional treatment.
Range Of Motion
The full movement potential of a joint, measured in degrees of a circle, vital for assessing flexibility and mobility.
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