Eng Corporation, a private corporation reporting under ASPE, had the following transactions: Complete the below table for each of the following requirements. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000). Do not leave any answer field blank. Enter 0 for amounts.)

(a)	Classify each transaction as an operating activity, investing activity, financing activity, or noncash transaction.
(b)	Specify whether the transaction represents a cash inflow, cash outflow, or has no effect on cash, and in what amount. If there is no effect on cash, put 0 under the (b) column.

			(a)		(b)
	Transaction		Classification		Cash Inflow or Outflow
1.	Sold inventory for $1,000 cash.		Operating		$1,000
2. (i)	Purchased a machine for $30,000. Made a $5,000 down payment.		select a classification InvestingFinancingNoncashOperating		$enter a dollar amount
2. (ii)	Issued a long-term note for the remainder.		select a classification OperatingFinancingInvestingNoncash		$enter a dollar amount
3.	Issued common shares for $50,000.		select a classification InvestingOperatingFinancingNoncash		$enter a dollar amount
4.	Collected $16,000 of accounts receivable.		select a classification NoncashFinancingOperatingInvesting		$enter a dollar amount
5.	Paid a $25,000 cash dividend.		select a classification InvestingNoncashOperatingFinancing		$enter a dollar amount
6.	Sold a long-term equity investment with a carrying value of $15,000 for $10,000.		select a classification FinancingInvestingOperatingNoncash		$enter a dollar amount
7.	Sold $200,000 worth of bonds at par.		select a classification InvestingFinancingNoncashOperating		$enter a dollar amount
8.	Paid $18,000 on accounts payable.		select a classification OperatingNoncashInvestingFinancing		$enter a dollar amount
9.	Purchased inventory for $28,000 on account.		select a classification NoncashFinancingInvestingOperating		$enter a dollar amount
10.	Purchased a long-term investment in bonds for $100,000.		select a classification NoncashInvestingOperatingFinancing		$enter a dollar amount
11.	Sold equipment with a carrying amount of $16,000 for $13,000.		select a classification NoncashInvestingOperatingFinancing		$enter a dollar amount
12.	Paid $12,000 interest expense on long-term notes payable.		select a classification FinancingNoncashOperatingInvesting		$enter a dollar amount