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begin{tabular}{ccc} Number & begin{tabular}{c} Classification on the Balance Sheet end{tabular} & begin{tabular}{c} Section on Statement of Cash Flows end{tabular} I & Bonds
\\begin{tabular}{ccc} Number & \\begin{tabular}{c} Classification on the \\\\ Balance Sheet \\end{tabular} & \\begin{tabular}{c} Section on Statement \\\\ of Cash Flows \\end{tabular} \\\\ I & Bonds Payable & Financing \\\\ II & Equipment & Operating \\\\ III & Common Stock & Financing \\\\ IV & Accounts Payable & Operating \\\\ V & Accounts Receivable & Operating \\end{tabular}
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