Identify each transaction as one of the following: operating (O), investing (I), financing (F), significant non-cash (SNC), or not a cash flow statement (NCF) transaction.

	Transaction	Classification in an accounting cash flow statement	Classification in a financial cash flow statement
1	Payments of dividends on common stock	____	____
2	Declaration of dividends on common stock	____	____
3	Payments of dividends on preferred stock	____	____
4	Declaration of dividends on preferred stock	____	____
5	Payments to purchase PPE assets such as land and buildings	____	____
6	Payments to purchase intangible assets	____	____
7	Depreciation of PPE assets	____	____
8	Amortization of intangible assets	____	____
9	Payments to employees	____	____
10	Payments to suppliers for goods or services received	____	____
11	Payments to purchase inventories	____	____
12	Receipts from issuance of bonds payable	____	____
13	Receipts from issuance of long-term notes payable	____	____
14	Receipts from sales of investments in stocks, bonds, and other securities (other than cash equivalents)	____	____
15	Payments of interest to creditors	____	____
16	Receipts from issuances of common stock and preferred stock	____	____
17	Receipts from sale of treasury stock	____	____
18	Receipts of dividends	____	____
19	Receipts of interest	____	____
20	Payments to purchase stocks, bonds, and other securities (other than cash equivalents)	____	____
21	Receipts from customers for sales made or services rendered	____	____
22	Payments to purchase treasury stock	____	____
23	Payments to buy back the companys own stock	____	____
24	Miscellaneous receipts such as lawsuit settlements and refunds received from suppliers	____	____
25	Payments of taxes to government	____	____
26	Payments to settle outstanding bonds payable, mortgage notes payable, and other notes payable	____	____
27	Receipts from sale of PPE assets and intangible assets	____	____
28	Other payments such as contributions to charity	____	____
29	Receipts from repayments of loans to borrowers	____	____
30	Payments made to lend money to borrowers	____	____
31	Purchase of a building and paying for it by issuing common stock	____	____
32	Payments made to acquire a less than 5% stake in another company	____	____
33	Payments made to acquire a 25% stake in another company	____	____
34	Payments made to acquire a 75% stake in another company	____	____
35	Payment of a lease installment	____	____
36	Payment of a loan installment (interest portion)	____	____
37	Payment of a loan installment (principal portion)	____	____
38	Issuing stock dividend, i.e., bonus shares	____	____
39	A 10% down payment made to purchase an office building	____	____
40	Depreciation, amortization, impairments, and write-offs	____	____
41	Payments received against issuance of right shares	____	____
42	Early retirement of callable bonds exercising the call option	____	____
43	Payments of preferred dividends	____	____
44	Issuance of stock to convert convertible bonds into stock	____	____
45	Net proceeds from the divestiture of certain operations	____	____