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8) Identify how each of the following transactions would be presented in the Statement of Cash Flows - as an Operating activity, Investing activity or

8) Identify how each of the following transactions would be presented in the Statement of Cash Flows - as an Operating activity, Investing activity or Financing activity and note whether they would increase or decrease cash flow

Reduction of owners retention

Borrowing money to finance growth

Depreciating a leasehold improvement

Depositing funds in a joint venture

Paying dividends to shareholders

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