For each of the following items, indicate whether the situation described will have a negative $($cash outflow$)$ or zositive impact $($cash inflow$)$ on cash flows in the operating, investing, and financing sections of the statement of cash flows. transaction.

The company delays payments to suppliers and sells equipment in order to pay long$-$term debt obligations.

The company receives more cash from the sale of goods and services than is used for operating expenses. The excess funds are used to purchase a delivery truck and to pay dividends to shareholders. $($Assume that the company uses ASPE and reduces retained earnings when dividends are paid.$)$

The company sells land and a building and issues common shares in order to cover the cost of daily operations.