1. Received dividends from shares owned in another company. 2. Collected accounts receivable from customers. 3. Issued bonds payable 4. Paid wages to employees 5. Purchased treasury shares 6. Sold equipment for cash 7. Purchased land in exchange for a note payable 8. Paid dividends 9. Received interest 10. Sold shares owned in another company

(A) For each of the following items, indicate whether it would be classified as an operating activity, as an investing activity, as a financing activity , or as a non cash financing and investing activity.

(B) Indicate whether it is an inflow or outflow of cash. Assume the company is preparing its financial statements following ASPE.