Cash Flows Classification Operating Investing Financing Activity Activity Activity Data Noncash Transaction a. Net loss b. Increase in inventory c. Decrease in receivables d. Increase in prepaid insurance e. Issuance of common stock f. Acquisition of land using notes payable g. Purchase of land, using cash h. Paid cash dividend i. Payment of income taxes 1. Retirement of bonds, using cash k. Sale of equipment for cash