Classification of Cash Flows

Foster Company reported the following items in its statement of cash flows presented using the indirect method.

Required:

Indicate whether each item should be classified as a cash flow from operating activities, a cash flow from investing activities, or a cash flow from financing activities.

a.	Cash paid for interest	OperatingInvestingFinancing
b.	Proceeds from sale of building	OperatingInvestingFinancing
c.	Purchase of supplies on account	OperatingInvestingFinancing
d.	Issuance of common stock	OperatingInvestingFinancing
e.	Cash dividend paid to stockholders	OperatingInvestingFinancing
f.	Taxes paid to the federal government	OperatingInvestingFinancing
g.	Sale of inventory	OperatingInvestingFinancing
h.	Purchased equipment for cash	OperatingInvestingFinancing
i.	Issued long-term debt	OperatingInvestingFinancing
j.	Recording of depreciation expense	OperatingInvestingFinancing
k.	Repayment of principal on long-term debt	OperatingInvestingFinancing
i.	Loss on disposal of equipment