Cash Effect 1. Purchase of goods for resale No Effect 2. Issue of common shares 3. Sale of equipment that the company has finished using No Effect 4. Receipt of bank loan Increase 5. Purchase of long-term investment 6. Purchase of equipment 7. Sale of merchandise to customers 8. Payment of salaries to employees 9. Sale of long-term investment 10. Repayment of loan owed to bank 11. Payment of dividends 12. Payment of interest on money borrowed from bank