Exercise 2 - Statement of Cash Flows For each event listed below, select the appropriate category which describes the effect of the event on a statement of cash flows: a Cash provided/used by operating activities. b. Cash provided/used by investing activities. C. Cash provided/used by financing activities d. Not a cash flow 1. Payment on long-term debt 2. Issuance of bonds at a premium 3. Collection of accounts receivable 4. Cash dividends declared 5. Issuance of stock to acquire land 6. Sale of available-for-sale securities (long-term) 7. Payment of employees' wages 8. Issuance of common stock for cash 9. Payment of income taxes payable 10. Purchase of equipment 11. Purchase of treasury stock (common) 12. Sale of real estate held as a long-term investment 2