Questiоn 2. The fоllоwing pаrtiаl excerpt of finаncial statement data relates to Springfield Co. for the year ended December 31, 2023: Comparative Balance Sheet Data: 2023 2022 Change Assets: Accounts receivable (net) 38,000 27,000 11,000 Interest receivable 5,900 4,300 1,600 Prepaid expenses 4,000 6,200 (2,200) Available-for-sale securities 21,400 59,300 (37,900) Equity method investment 129,100 110,000 19,100 Liabilities and Stockholder’s Equity: Accrued liabilities 13,000 29,000 (16,000) Dividends payable 4,200 8,100 (3,900) Common stock 230,000 200,000 30,000 Retained earnings 186,300 134,900 51,400 Additional information: The Company reported a $3,100 loss on the sale of available-for-sale securities. No unrealized gains or losses were recorded on these investments during the year. Additionally, the Company did not purchase any available-for-sale investments during the year. The Company reported $34,200 of investment income related to the equity method investment. There were no purchases or sales of the equity method investment during 2023. Related to retained earnings, the only changes during the year related to net income and cash dividends. The Company reported net income of $76,800 in 2023. Required: (10 Points) For each of the following cash flows, provide the section (operating, investing, financing) that the cash flow would be reported in and provide the amount of the inflow (outflow) considering all above information. Record your final answers in the table immediately below. Cash Flow Cash Flow Section Inflow (Outflow) Amount (a) Cash paid for dividends [sectiona] [amounta] (b) Cash received from dividends [sectionb] [amountb] (c) Cash proceeds from sale of available-for-sale investments [sectionc] [amountc]