category	Classify the following business transactions
	The owner of a business invests $40,000 of her savings in a florist shop
	A business purchases a warehouse to store seasonal merchandise
	A business pays off a loan it had taken out at the local bank
	The community free clinic makes its monthly payroll to nurses and other health care employees
	A catering company accepts a deposit for a wedding reception scheduled for next month
	At the end of the year the owner of a consulting business withdraws $20,000 of profits from the business
	A music instructor sells the company van which is no longer needed by the business
	A bed and breakfast pays its real estate taxes for the year
	A resort acquires a bus from GMAC for $70,000
	A restaurant chain (corporation) issues preferred stock to investors
	A sports equipment retailer buys a rival company for $2 million
	A musician borrows $25,000 from his parents to buy sound equipment
	A hospital sells land it owned for $30,000. The land was for a potential new facility but is deemed no longer viable.
	Disney sold a hotel and restaurant to another corporation for $2 million
	A corporation purchased treasury stock for $50,000
	A doctor paid medical malpractice insurance for the enxt 12 months
	A corporation pays a dividend to its preferred stockholders
	A non profit records depreciation on its building and equipment