For each item listed, identify the activity and whether it is an inflow, an outflow or of a non-cash nature.

Complete the table below.

	Item	Activity	Cash Flow
a	Dividends received
b	Taxation paid
c	Payments to suppliers and employees
d	Interest Paid
e	Purchase of property, plant, and equipment
f	Bonus issue of shares
g	Dividends paid
h	Proceeds on sale of investments
i	Interest received
j	Long-term borrowing
k	Goodwill write-down (impairment)
l	Profit on sale of equipment

For Activity choose 1 option of either:

1: Financing

2: Investing

3: Non-cash

4: Operating

For cash flow choose an option of either:

1: inflow

2: non-cash nature

3: outflow