ACTIVITY New production equipment that is 60% more energy efficient than the 1. old equipment was purchased for cash. Activity When the plastic wood is cut into lengths needed to build park benches, the end pieces cut off are scrap. PLC sold this cutting scrap to another recycler. Activity Engineers at PLC performed research into a new process that injects tiny air bubbles in-to the plastic to reduce the usage of raw materials (plastics) and to reduce the weight of the finished products. Financing Operating Investing Financing Operating Investing Financing Operating Decrease (-) Cash Increase (+) Cash Decrease (-) Cash Increase (+) Cash Decrease (-) Cash