Megan's Music store needs to raise $250,000 in funds quickly to be able to move to a shop downtown that is now for sale.
So, they decide to liquidate assets for cash, they sell some of their rental instruments to a local youth program for $150,000.
They make a deal with the youth program director to provide music lessons for the program for the next two years for the remaining $100,000.
Where would you find these transactions in the statement of cash flows?