1. For each transaction/event listed below, indicate 1) the impact on cash in column [A] (inflow, outflow or no effect) 2) how it would be classified within the Statement of Cash Flows in column [B] (Operating, Investing, Financing or Disclosure only) [A] [B] Example: Receipts from sales of product Inflow Operating a) proceeds from sale of a piece of equipment b) payment to employees for wages c) interest paid to lenders d) purchase of a building by issuing common stock e) purchase of inventory for cash f) payment for purchase of land to be used for a building site g) cash received on borrowings of long-term debt