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:
Relative Thicknesses
Refers to the comparison of thickness between different layers or sections within a geological or material context.
Rock Units
Distinct continuous layers or bodies of rock that can be identified and mapped across a region.
Land Surface
The physical and biological cover on the earth's crust, including soil, vegetation, and man-made structures.
Stratigraphic Section
A representation of a sequence of rock layers (strata) in a vertical orientation, displaying their relative ages and the nature of their deposition.
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