Classify where each of the following items would appear on a cash flow statement under IFRS using the indirect method.

Loss on sale ofequipment:

A.

Investing

B.

Does not appear on the statement of cash flow

C.

Non-Cash Investing and Financing Schedule

D.

Operating

E.

Financing

Cost of GoodsSold:

A.

Investing

B.

Financing

C.

Does not appear on the statement of cash flow

D.

Operating

E.

Non-Cash Investing and Financing Schedule

Depreciation onequipment:

A.

Non-Cash Investing and Financing Schedule

B.

Does not appear on the statement of cash flow

C.

Operating

D.

Investing

E.

Financing

Netincome:

A.

Investing

B.

Financing

C.

Non-Cash Investing and Financing Schedule

D.

Does not appear on the statement of cash flow

E.

Operating

Borrowing money on a3-month loan:

A.

Financing

B.

Non-Cash Investing and Financing Schedule

C.

Operating

D.

Investing

E.

Does not appear on the statement of cash flow

Borrowing money on a5-year loan:

A.

Investing

B.

Operating

C.

Financing

D.

Non-Cash Investing and Financing Schedule

E.

Does not appear on the statement of cash flow

Issuance of common shares for purchase ofbuilding:

A.

Does not appear on the statement of cash flow

B.

Investing

C.

Operating

D.

Non-Cash Investing and Financing Schedule

E.

Financing

Sale ofbuilding:

A.

Operating

B.

Financing

C.

Investing

D.

Does not appear on the statement of cash flow

E.

Non-Cash Investing and Financing Schedule