A Indicate whether each of the following items would be associated with cash inflow (I), cash outflow (O) or non-cash item $(\mathrm{N}$ ) and under which category each would be reported on a statement of cash flows: Operating Activities (OA); Investing Activities (IA); Financing Activities (FA) or not on the statement (NOS).

1. Fees collected for services 2. Interest paid 3. Proceeds from sale of equipment 4. Cash (principal) received from bank on loan note 5. Purchase of Treasury stock for cash 6. Collection of loan made to company officer 7. Cash dividend paid 8. Taxes paid 9. Wages paid to employees 10. Cash paid for inventory purchases 11. Proceeds from sale of common stock 12. Interest received on loan to company officer 13. Utility bill paid