ABC Inc's Policy Is to Report All Cash Flows Arising from from Interest

ABC Inc.'s policy is to report all cash flows arising from interest and dividends in the operating activities section.Tub Time's activities for the year ended December 31,2017 included the following:
• Net income after taxes totaled $400,000.
• The company recorded a $4000 goodwill impairment loss during the year.
• Depreciation expense for the year was $24,000.
• Declared and issued a stock dividend valued at $10,000.
• Accounts receivable increased $33,000 in the year.
• Sold a held-for-trading investment for $23,000.The book value was $18,000.(Assume this held-for-trading investment was not designated as a cash equivalent.)
• Interest revenue for the period was $6,000.The interest receivable account decreased $4,000.
• Declared a $10,000 dividend payable.The dividends payable account decreased $19,000 in the year.
• Sold an available-for-sale investment for $19,000.The book value was $14,000.
Requirements:
a.Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method.
b.Identify how the activities listed above that are not operating activities would be required in the statement of cash flows.