For each transaction of a nongovernmental NFP, select from the option list provided the most appropriate classification in the statement of cash flows or in related disclosures. Each choice may be used once, more than once, or not at all. Transaction 1. Receipt of cash contribution without donor restrictions. 2. Receipt of a cash contribution donor- restricted to purchase of equipment. 3. Contributed cash donor-restricted to increasing a donor-restricted endowment. 4. Interest earned on transaction 3. 5. Interest earned on investments without donor restrictions. 6. Receipt of a contribution of common stock. 7. Cash flow from an insurance recovery of an unrecognized collection item. 8. Short-term, highly liquid investment donor- restricted to long-term purposes. 9. Reconciliation with a direct method presentation. Classification E E