Listed below are the transactions that occurred in the current financial year for Fionn Pty Ltd. With reference to a Cash

Flow Statement, classify each transaction into an operating, investing or financing activity, or a non-cash transaction. If a

cash transaction, clearly indicate whether it is a cash inflow (+) or a cash outflow (-)

a. Paid dividend of $1 million to shareholders

b. Collected $356,000 from a major accounts receivables

c. Recorded depreciation of $32,000 for some equipment

d. Paid $150, 000 to a supplier

e. Acquired a parcel of land in exchange for some shares

f. Received a dividend from an investment in another company

g. Paid yearly insurance by cash

h. Purchase a new truck for $50,000 cash

i. Sold a major piece of equipment for cash

i. Paid salaries and wages