E11-27B. (Learning Objectives 2, 3: Identifying activities for the statement of cash flows—

indirect method) Rogers-Carter Investments specializes in low-risk government bonds.

Identify each of Rogers-Carter’s transactions as operating (O), investing (I), financing (F), noncash investing and financing (NIF), or a transaction that is not reported on the statement of cash flows (N). Indicate whether each item increases (+) or decreases (−) cash. The indirect method is used for operating activities.

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