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For each of the following items, indicate (by placing an X)whether the item would be found on the statement of cash flows in column 1, the direct approach for determining the cash flows from operating activities, column 2, the indirect approach for determining the cash flows from operating activities, column 3, cash flows from investing activities, column 4, cash flows from financing activities. If you identify that an item affects the cash flows from operation, indirect method, also indicate whether it will be increasing (+)or decreasing (-)the cash flows.
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Allergy
An immune system response to a foreign substance (allergen) that is not typically harmful to the body. This reaction can cause various symptoms, such as sneezing, itching, and swelling.
Itchy Eyes
A sensation that leads to the desire to rub the eyes, often caused by allergies, infections, or dryness.
Common Cold
A viral infection of the nose and throat, which is minor and self-limiting, characterized by sneezing, coughing, and a runny nose.
Influenza
A contagious respiratory illness caused by influenza viruses, characterized by fever, cough, and muscle aches.
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