21) Making a loan to another company is an example of a cash outflow from __________ activities.
22) In the indirect method of cash flows, a decrease in inventory would be __________ to net income.
23) A decrease in prepaid insurance would be __________ to net income in the operating section of a cash flow statement using the indirect method.
24) When preparing the cash flow statement by the indirect method, if current liabilities increase, the difference is __________ to net income.
25) The cost of purchasing long-term assets, such as buildings and land, are __________ from __________.
26) Gains on the sale of long-term assets are __________ from __________ activities.
27) Losses on the sale of long-term assets are __________ to __________ activities.
28) Cash receipts from the sale of long-term assets, such as equipment and vehicles, are __________ to __________ activities.
29) Acquisitions and sales of long-term assets belong in the __________ section of a cash flow statement using the indirect method.
30) Changes in long-term liabilities belong in the __________ section of a cash flow statement using the indirect method.