Laurent AG had these transactions during 2017.
(a) Issued CHF50,000 par value ordinary shares for cash.
(b) Purchased a machine for CHF30,000, giving a long-term note in exchange.
(c) Issued CHF200,000 par value ordinary shares upon conversion of bonds having a face value of CHF200,000.
(d) Declared and paid a cash dividend of CHF18,000.
(e) Sold a long-term investment with a cost of CHF15,000 for CHF15,000 cash.
(f) Collected CHF16,000 of accounts receivable.
(g) Paid CHF18,000 on accounts payable.
Instructions
Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or non-cash investing and financing activities.