A statement of Cash Flows contains the following sections:

Cash Flows from Operating Activities

Cash Flows from Investing Activities

Cash Flows from Financing Activities

Investing and Financing Activities NOT affecting cash

A list of items that appear on the Cash Flows Statement appear below:

Using the letters (A-D), indicate in which section(s) of the statement of cash flows (or accompanying schedule) the preceding items would most likely be classified

- A. B. C. D.	Depreciation Expense
- A. B. C. D.	Decrease in accounts payable
- A. B. C. D.	Conversion of bonds to common stock
- A. B. C. D.	Payment of dividends declared last fiscal year
- A. B. C. D.	Proceeds from issuance of short-term note payable, NOT relating to operating activities
- A. B. C. D.	Payment for purchase of a building
- A. B. C. D.	Bond Premium amortization under the effective interest method
- A. B. C. D.	Issuance of common stock to convert bonds payabl

A.	Cash Flows from Financing Activities
B.	Net cash flows from operating activities
C.	Investing and Financing Activities NOT affecting cash
D.	Cash Flows from Investing Activities