Correct classification of cash flows is critical to the accurate reporting of cash flow information. Categorized cash flow information is more useful than a mere listing of cash flows in random order. In the table below, determine the cash flow classification which applies to each item by double clicking on the shaded box in the cash flow classification column and selecting one or more classifications. A particular classification may be used once, more than once, or not at all. Item Cash Flow Classification Payments to suppliers Interest payments Payments to retire bonds outstanding Down payment on purchase of equipment Obtain loan to purchase land to be held as an investment Purchase of treasury stock Depreciation expense Purchase of trading securities Monthly mortgage payment* Dividends received on investments Loss on disposal of equipment Proceeds from sale of securities available for sale Annual lease payment on capital lease* Payments to fund company pension plan Increase in accounts receivable for the period