Classifying cash flows Required Classify each of the following as an operating activity (OA), an investing activity (IA), or a financing activity (FA) cash flow, or a noncash transaction (NT).

a. Paid cash for operating expenses.

b. Wrote off an uncollectible account receivable using the allowance method.

c. Wrote off an uncollectible account receivable using the direct write-off method.

d. Issued common stock for cash.

e. Declared a stock split.

f. Issued a mortgage to purchase a building.

g. Purchased equipment with cash.

h. Repaid the principal balance on a note payable.

i. Made a cash payment for the balance due in the Dividends Payable account.

j. Received a cash dividend from investment in marketable securities.

k. Purchased supplies on account.

l. Collected cash from accounts receivable.

m. Accrued warranty expense.

n. Borrowed cash by issuing a bond.

o. Loaned cash to a business associate.

p. Paid cash for interest expense.

q. Incurred a loss on the sale of equipment.

r. Wrote down inventory because the year-end physical count was less than the balance in the Inventory account.

s. Paid cash to purchase inventory.