Directions: Indicate the type of cash flow for each of the transactions. Please use the following:

OA Operating Activity	FA Financing Activity
IA Investing Activity	N/A Not on Statement of Cash Flows

Transaction	Type of Cash Flow OA IA FA N/A
Purchased supplies for cash.
Purchased inventory for cash.
Paid on account payable.
Paid interest on loan.
Repaid bank loan.
Sold common stock to an investor.
Issued common stock in exchange for legal services.
Purchased inventory on account.
Recorded an accrued revenue.
Recorded an accrued expense.
Received payment from a customer on his account.
Sold merchandise to a customer for cash.
Purchased equipment and paid cash.
Borrowed $50,000 from the bank.
Paid dividends to stockholders.
Paid freight on merchandise purchased.
Sold a building for cash.
Paid freight for merchandise sold.
Recorded depreciation on equipment.
Paid weekly salaries.
Received cash for services to be provided over the next six months.
Performed legal services under retainer received last month,
Accepted a return of merchandise from a customer who paid cash.
Received an allowance for defective merchandise returned to vendor.
Issued a stock dividend.