Classify the following transactions according to the appropriate class by putting mark (check mark) OPERATING INVESTING FINANCING 1 12 13 TA 75 6 17 8 CASH FLOW TRANSACTIONS Payments to suppliers for goods and services Example Payments to acquire trading securities Payments to acquire securities other than trading securities Payments to owners to acquire or redeem shares Proceeds from sale of goods and rendering of services Payments to acquire PPE, intangibles and other long term assets Receipts from royalties, fees, commission and other revenues Payments for future contracts and interest in joint ventures Proceeds from issuance of debt and equity instruments Cash advances and loans made by non-financial entities Cash advances and loans made by financial entities Payments by a lessee for a finance lease liability Income tax payments and refunds 9 10 11 12