A statement of cash flows contains the following sections: 
A list of items that appear on the statement is provided below: 
Required:
In the space provided, using the letters (a-d), indicate in which section(s) of the statement of cash flows (or accompanying schedule) the preceding items would most likely be classified. After each item affecting cash, indicate with a plus sign (+) or a minus sign (-) whether the item would be reported as an increase (inflow) or a decrease (outflow).
Definitions:
Consumption
The consumption of products and services by families.
Income
The monetary payment received for goods or services, or from other sources, as rents or investments.
Interest Rate
The percentage of a sum of money charged for its use, which reflects the cost of borrowing or the return on savings.
Utility Function
A mathematical representation that ranks an individual's preferences over a set of goods and services, aiming to measure satisfaction or happiness.
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