a. Name five items that can be found in the operating activities of the cash flow statement. (5 marks)

b. Name five items that can be found in the investing activities of the cash flow statement. (5 marks)

c. Name five items that can be found in the financing activities of the cash flow statement. (5 marks)

d. Show how the following is treated when reconciling the net income to the cash from operating activities when a company uses the direct method to prepare the cash flow statement.

i. Interest (1 mark)

ii. Tax (1 mark)

iii. Depreciation (1 mark)

iv. Loss on sale of property (1 mark)

v. Impairment (1 mark)