For each item below, indicate in which category on the Statement of Cash Flows each activity should be classified: operating activities, investing activities, or financing activities. You must indicate whether the transaction will increase or decrease cash. Use brackets or a minus sign to indicate a cash outflow. The first transaction is completed for you. Statement of Cash Flows Operating activities Investing activities Financing activities Cash transactions Example: $1,000 was declared and paid for dividends. $21,000 was received for the issue of common (1,000) shares. $16,000 was collected from customers for service work performed by the company on account last month $12,000 was paid to purchase new equipment. $3,000 was paid to the Regal Bank as part of the amount owing on a six