Classification of Activities of the Statement of Cash Flow (Cash Flow Statement). Directions: Classify each of the following activities as:

a. Operating Activities b. Investing Activities c. Financing Activities d. Investing or financing activities that do not affect cash

____ Declared and paid $3,000 Cash Dividend.

____ The amount of the loss (Loss) on the sale of land was $3,000.

____ Land was acquired which was mortgaged 100% of its cost.

____Inventory decreased by $3,600.

____$5,000 loan repaid.

____The amount of profit ("Gain") on the sale of a building was $25,000

____The depreciation of the vehicles was 15,000.

____Dividends of $10,000 were received.