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