E9-19A. For each of the following items, tell whether it is a cash inflow or cash outflow and the section of the statement of cash flows in which the item would appear. (Assume the direct method is used.).

Hargmve Dynamics, Inc. Income Statement For the Year Ended December 31, 2011 Selected accounts from the balance sheet: Account Beginning oi the Year End of the Year Accounts receivable S 5,000 $15,000 Inventory 321110 12,500 Prepaid insurance 1,500 500 Accounts payable 12.000 17.500 Wages payable 1.850 1,600 Utilities payable 500 -0- January 10 Issued common stock for $160,000 February 27 Signed a note with Last Local Bank for $15,000 May 12 Sold old service truck for $4,500 resulting in a $500 gain May 30 Purchased a new service truck for $42,000 August 15 Paid cash dividends of $5,400 October 30 Purchased a new computer server for $25,000 cash December 31 Paid interest expense with $1,500 cash to Last Local Banka 3 F'Pr-p-qurhrbpmp-e Cash collected from customers Proceeds from issue of stock Interest payment on loan Principal repayment on loan Cash paid for advertising Proceeds from sale of treasury stock Money borrowed from the local bank Cash paid to employees (salaries) Purchase of equipment for cash Cash paid to vendors for inventory Taxes paid Inflow/outflow Section of Cash Flow Item Amount Inflow/outflow Section of Cash Flow a. Issued 1,000 shares of $1 par common stock for $8 per share b. Purchased $800 of supplies for $650 cash and the balance on account C. Borrowed $9,500 from a local bank to expand the business d. Purchased some office equipment for $5,200 cash e. Earned revenue of $16,000, receiving $8,500 cash and the balance on account f. Repaid $6,000 of the bank loan along with $500 interest g. Hired an office assistant and paid her $750 cash h. Declared and paid cash dividend of $875