1. Selected transactions of Eller Company are listed below Classify each transaction as either an operating activity, an investing activity, a financing activity, or a noncash activity and whether it was cash inflow () or cash outflow (O). Put for cash inflow and "O" for cash outflow in the correct column. If the activity is non-cash activity, put "NA" in the column. No. Transactions Operating Investing Financing Non-cash Issued and sold Common stock for cash above par value. Notes payable are issued for cash Equipment is purchased by signing a 3-year, 10% note payable. Sold Land for cash at book value. Received cash dividend from XYZ Interest receivable on a short- term note receivable is collected. Purchased 100 shares of XYZ common stock using cash. Paid Accounts payable in cash. Merchandise is sold to customers for cash. Cash dividends on common stock are declared and paid. 10. 11. Issue stock dividends to owners. 12. Purchase new factory using cash. 13. Pay interest to the lender. 14. Issue bonds to investors for cash. 15. Write of bad debt