medium · Financial Accounting statement-of-cash-flows

If a company's Net Income is $75,000 and it has an unrealized foreign exchange gain of $4,000 on a long-term note receivable included in that income, how is this gain handled in CFO using the indirect method?

  1. Report $4,000 in Investing activities
  2. Add $4,000 to Net Income
  3. Subtract $4,000 from Net Income
  4. No adjustment is required as it is unrealized

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