Impact of Transactions Involving Cash, Securities, and Receivables on Statement of Cash Flows From the following list, identify each item as operating (O), investing (I), fi nancing (F), or not separately reported on the statement of cash fl ows (N). Assume that the indirect method is used to determine the cash fl ows from operating activities.

Purchase of cash equivalents Redemption of cash equivalents Purchase of investments Sale of investments Write-off of customer account (under the allowance method)

AppendixLO1