(Learning Objective 2: Distinguish among operating, financing, and investing activities—indirect method) Smith Clinic, Inc., is preparing its statement of cash flows (indirect method) for the year ended March 31, 2012. Consider the following items in preparing the company’s statement of cash flows. Identify each item as an operating activity—addition to net income (O+) or subtraction from net income (O?), an investing activity (I), a financing activity (F), or an activity that is not used to prepare the cash flows statement by the indirect method (N). Place the appropriate symbol in the blank space.