In a recent year,Tommy Toys reported the following amounts (in millions).Identify the activities section of the statement of cash flows where these items would be reported.Also,indicate whether each amount would be added (+)or subtracted (-)in those sections of the cash flow statement.

Statement of Cash Flows

A summary statement which tracks all cash inflows to a company from its regular business operations and funds received from investments, plus all cash outflows for paying business and investment costs within a certain period.

Investing Activities

Transactions involving the purchase or sale of long-term assets and investments which are not related to the entity's primary business operations.

Financing Activities

Activities that result in changes in the size and composition of the equity capital and borrowings of an entity.