For each activity, use the drop-down menus to identify the appropriate section of the statement of cash flows where the transaction would be reported. Then identify whether its an inflow, outflow, or does not impact cash flow.

	Section on the Statement of Cash Flows	Inflow or Outflow
Purchased equipment with cash.	FinancingOperatingInvestingNone	InflowOutflowDoes not impact cash flow
Incurred utility expense on account.	FinancingOperatingInvestingNone	InflowOutflowDoes not impact cash flow
Paid cash on accounts payable for office supplies purchased.	FinancingOperatingInvestingNone	InflowOutflowDoes not impact cash flow
The business received cash from the issuance of common stock.	FinancingOperatingInvestingNone	InflowOutflowDoes not impact cash flow
Received cash from a customer for services performed.	FinancingOperatingInvestingNone	InflowOutflowDoes not impact cash flow