#1: For the following transactions, fill in the 1) SCF Activity and the (2) Flows Columns:

	Transaction	SCF Activity Affected (1) Operating, (2) Investing, (3) Financing, or (4) None of the above	Flows (1) Cash Inflow, (2) Cash Outflow, or (3) No Effect?
(a)	Recorded depreciation expense on the plant assets.
(b)	Recorded and paid interest expense.
(c)	Recorded cash proceeds from a disposal of plant assets.
(d)	Acquired land by issuing common stock.
(e)	Paid a cash dividend to preferred stockholders.
(f)	Paid a cash dividend to common stockholders.
(g)	Recorded cash sales.
(h)	Recorded sales on account.
(i)	Purchased inventory for cash.
(j)	Purchased inventory on account.