Below is a list of transactions completed by Direct Fashion during 2017. Ignore GST. For each transaction, indicate (a) the section (i.e. operating, investing or financing) of the statement of cash flows (SCF) in which the cash effect is reported (if the effect is not reported in any of the sections, place NA on the line); (b) the amount; and (c) whether the effect would be an inflow (+) or outflow (–).

Transaction		(a) Section of SCF	(b) Amount	(c) Inflow (+) Outflow (–)
1.	Accounts receivable decreased by $30 000 during the year
2.	Sold for $50 000 cash equipment with a carrying amount of $25 000
3.	The owner contributed cash of $40 000
4.	Purchased a motor vehicle for $27 000, giving $7 000 cash and by borrowing $20 000
5.	Borrowed $30 000 with a three-month bill
6.	Paid interest on borrowings of $2000
7.	Purchased equity investments for $50 000 cash
8.	Repaid fixed-term loan principal of $40 000
9.	Accounts payable decreased by $15 000 during the year
10.	Owner withdrew $18 000 in cash for personal use