Cash Flow Effects For each of the following items, indicate

(a) in what category of the statement of cash fl ows the item will be reported and

(b) whether it will appear as a cash infl ow, cash outfl ow, or neither.

Issuance of common stock for cash Purchase of treasury stock Issuance of a stock dividend Reissuance of treasury stock Issuance of common stock to acquire land AppendixLO1