Previous Question Question 1 of 2 Next Question Statement of Cash Flows Builder The cash transactions provided occurred during the period. Drag them to build a statement of cash flows following US GAAP. Use the Direct Method for calculating cash flow from operating activities. According to US GAAP Item Bank Purchase of a building for cash $300,000 Purchase of a building for cash Investing Activities - (Uses:) Sale of used plant equipment for cash $10,000 Sale of used plant equipment for cash Investing Activities - Sources: Payment of utilities $5,000 Payment of utilities Operating Activities - (Uses:) Purchase of inventory for cash $10,000 Purchase of inventory for cash Operating Activities - (Uses:) Payment of wages to employees $25,000 Payment of wages to employees Operating Activities - (Uses:) Sale of land for cash $140,000 Sale of land for cash Investing Activities - Sources: Repayment of a bank loan (principal) $15,000 Repayment of a bank loan (principal) Financing Activities - (Uses:) Sale of inventory for cash $18,000 Sale of inventory for cash Operating Activities - Sources