1. 1) What are the two common misclassification issues related to proceeds of borrowing debt and cash payments for purchasing equipment in the SCF that were identified in peer review findings? 2) What are their correct classifications?

2. Regarding settlement of zero-coupon bonds, how is the interest (coupon) payment and the payment of the principle classified in the SCF?

3. According to Audit Analytics, cash flow statement classification errors were included in the top five most common issues cited in restatements. What implication does this have for financial reporting?