CONFIDENTIAL Q4 (a) BPA 11403 Categorize each transaction in Table Q4(a) as either an addition (+) or subtraction (-) to the following activities: Operating activity -addition to net income (0+), or subtraction from income (0-) Investing activity-addition to cashflow(I+) or subtraction from cash flow (I-) Financing activity-addition to cashflow(F+) or subtraction from cash flow (F-) Table Q4(a): Journal Entries of Business Transaction Business Transaction i. Cash Common stock ii. Treasury stock Cash iii. Land Cash iv. Depreciation expense Accumulated depreciation expense V. Dividends payable Cash vi. Cash Equipment vii. Bonds payable Cash viii. Loss on disposal of equipment Equipment, net ix. Cash Accounts receivable x. Dividend Cash Addition(+) Subtraction(-) (5 marks) (b) State TWO (2) examples of non-cash investing and financing activities. (2 marks) 5 CONFIDENTIAL