3.Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by major category: Entity A purchased office equipment for cash

Cash Flows From Operating ActivitiesAdd to Net Income

Cash Flows From Operating ActivitiesDeduct from Net Income

Cash Flows From Investing Activities

Cash Flows From Financing Activities

Non-cash

4.Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by major category: Depreciation expense on Entity A's building

Cash Flows From Operating ActivitiesAdd to Net Income

Cash Flows From Operating ActivitiesDeduct from Net Income

Cash Flows From Investing Activities

Cash Flows From Financing Activities

Non-cash

5.Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by major category: Prepaid insurance increased during the year.

Cash Flows From Operating ActivitiesAdd to Net Income

Cash Flows From Operating ActivitiesDeduct from Net Income

Cash Flows From Investing Activities

Cash Flows From Financing Activities

Non-cash

6.Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by major category: Entity A borrowed $50,000 from the bank on a long-term note

Cash Flows From Operating ActivitiesAdd to Net Income

Cash Flows From Operating ActivitiesDeduct from Net Income

Cash Flows From Investing Activities

Cash Flows From Financing Activities

Non-cash

7.Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by major category: Entity A sold equipment at a loss (answer only for the loss).

Cash Flows From Operating ActivitiesAdd to Net Income

Cash Flows From Operating ActivitiesDeduct from Net Income

Cash Flows From Investing Activities

Cash Flows From Financing Activities

Non-cash

8.Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by major category: Entity A paid a dividend on its preferred stock.

Cash Flows From Operating ActivitiesAdd to Net Income

Cash Flows From Operating ActivitiesDeduct from Net Income

Cash Flows From Investing Activities

Cash Flows From Financing Activities

Non-cash

9.Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by major category: Accounts Receivable decreased during the year

Cash Flows From Operating ActivitiesAdd to Net Income

Cash Flows From Operating ActivitiesDeduct from Net Income

Cash Flows From Investing Activities

Cash Flows From Financing Activities

Non-cash

10.Entity A prepares its Statement of Cash Flows in accordance with US GAAP using the indirect method. Indicate the reporting of the following transaction or event by major category: Accounts payable decreased during the year

Cash Flows From Operating ActivitiesAdd to Net Income

Cash Flows From Operating ActivitiesDeduct from Net Income

Cash Flows From Investing Activities

Cash Flows From Financing Activities

Non-cash