Adjustment for noncash equipment leasing transaction

Amortization expense

Bond discount amortization

Decrease in deferred tax assets

Decrease in federal unemployment tax payable

Decrease in inventory

Decrease in prepaid rent

Decrease in state unemployment tax payable

Depreciation Expense - equip. leased to others

Depreciation expense - building

Depreciation expense - leased equipment

Depreciation expense - machinery

Dividends

Increase in accounts payable

Increase in accounts receivable (net of allowance for doubtful accounts)

Increase in consulting services contract asset

Increase in deferred tax liabilities

Increase in employee income tax withholding payable

Increase in F.I.C.A. tax payable

Increase in income tax payable

Increase in interest payable

Increase in interest receivable

Increase in liability for compensated absences

Increase in notes receivable

Increase in salaries payable

Loss due to fines and penalties

Loss on goodwill impairment

Loss on purchase commitment

Proceeds from issuance of bonds

Proceeds from issuance of common stock

Proceeds from issuance of preferred stock

Proceeds from sale of available-for-sale securities

Purchase of building

Purchase of land

Purchase of equity securities

Purchased machinery

Purchased patent

Realized gain/loss: available-for-sale securities

Reduction of capital lease obligation

Repurchase of common stock

Unrealized gain/loss: equity securities

Please classify the above accounts into the statement of cash flows

Operating activites :Adjustments for noncash income items: contains 12 accounts

Adjustments for changes in operating assets and liabilities: contains 17 accounts

Investing Activities: contains 6 accounts

Financing Activities: Contains 6 accounts