For the following transactions list all statements that will be affected and categories where the transaction will be shown. (Statements to consider: Balance sheet, Income statement and Cash flow statement.)

1. Upward revaluation of long-term financial assets.

2. Set up of a provision for future warranties.

3. Repayment of interest expense.

4. Accrued (but not paid) employee salaries.

5. Issued and sold for cash bonds to bondholders.