Classifi cation of Items on the Statement of Cash Flows Classify each of the following items according to the section on the statement of cash fl ows in which it should appear: operating (O), investing (I), or fi nancing (F):

Item Section Example: Cash paid for insurance O 1. Cash paid for land _______ 2. Cash received from issuance of note _______ 3. Cash paid for dividends _______ 4. Cash received from issuance of capital stock _______ 5. Cash collected from customers _______ 6. Cash paid for income taxes _______.

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