1. Identify the accounts reported as operating

• Purchase of Patent
• Payment of cash dividend
• Disposal of Equipment
• Cash sales
• Purchase of treasury stock
• Payment of wages expenses
• Note payable issued for cash
• Payment of accounts payable
• Cash paid for utilities
• Cash paid to acquire investments
• Repurchase of common stock
• Cash received from customers
• Collection of accounts receivable
• Purchased building
• Net Income
• Cash received from a bank loan

2. Identify the accounts reported as investing

• Purchase of Patent
• Payment of cash dividend
• Disposal of Equipment
• Cash sales
• Purchase of treasury stock
• Payment of wages expenses
• Note payable issued for cash
• Payment of accounts payable
• Cash paid for utilities
• Cash paid to acquire investments
• Repurchase of common stock
• Cash received from customers
• Collection of accounts receivable
• Purchased building
• Net Income
• Cash received from a bank loan

3. identify the accounts reported as financing

• Purchase of Patent
• Payment of cash dividend
• Disposal of Equipment
• Cash sales
• Purchase of treasury stock
• Payment of wages expenses
• Note payable issued for cash
• Payment of accounts payable
• Cash paid for utilities
• Cash paid to acquire investments
• Repurchase of common stock
• Cash received from customers
• Collection of accounts receivable
• Purchased building
• Net Income
• Cash received from a bank loan