For each of the following items, indicate whether it would appear in the operating, investing, or financing activities section of the statement of cash flows or is not reported in one of these three categories. Assume the indirect method is used for reporting.
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Operating
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Investing
|
Financing
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None
|
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a) Revenue - expenses
|
________
|
________
|
________
|
________
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|
b) Collection of a cash dividend
|
________
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________
|
________
|
________
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|
c) Payment of a dividend previously declared
|
________
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________
|
________
|
________
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|
d) Purchase of land in exchange for a long-term note payable
|
________
|
________
|
________
|
________
|
|
e) Issued common stock for cash
|
________
|
________
|
________
|
________
|
|
f) Sale of equipment for cash
|
________
|
________
|
________
|
________
|
|
g) Purchase of a patent for cash
|
________
|
________
|
________
|
________
|
|
h) Sales of a short-term
investment for cash
|
________
|
________
|
________
|
________
|
|
i) Collection of an account
receivable
|
________
|
________
|
________
|
________
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|
j) Issuance of a stock dividend
|
________
|
________
|
________
|
________
|