1. Fill in the table by indicating if it is an increasing (+) or decreasing (-) transaction. Also indicate if it is an operating (O), investing (I), or financing (F), activity. + or - O, I, or F

Cash payment of dividends	6,100
Cash payment for inventory	118,350
Cash payment for expenses	3,000
Cash payment for wages	55,750
Cash payment for interest expense	455
Cash payment for purchase of equipment	21,900
Cash payment for repayment of debt	18,500
Cash collection of accounts receivable	440,000
Cash collection of interest revenue	7,700
Cash collection of dividend revenue	1,600
Cash proceeds from sale of equipment	18,000
Cash proceeds from sale of common stock	33,600