E17-3 Indicate where, if at all, each of the following transactions would be reported on a statement of cash flows prepared by the direct method and the accompanying schedule of noncash investing and financing activities.

a. Salary Expense. 4.300 Cash....... 4.300

b. Equipment 18.000 Cash. 18,000

c. Cash 7.200 Long-Term Investment. 7,200

d. Bonds Payable.. 45,000 Cash.......... 45.000

e. Building... 164.000 Note Payable. Long-Term. 164,000

f. Cash.... 1.400 Accounts Receivable... 1,400 g. Accounts Payable. 8.300 Cash. 8.300 h. Cash 81.000 Common Stock 12.000 Paid-in Capital in Excess of Par 69.000 i. Treasury Stock.. 13,000 Cash.. 13,000 j. Retained Earnings. 36,000 Common Stock 36.000 k. Cash 2.000 Interest Revenue 2.000 1. Land................ 87.700 Cash 87.700 m. Dividends Payable. 16.500 Cash 16,500 n. Equipment 22.100 Note Payable. Short-Term 22.100