Listed below are transactions that might be reported as investing and/or financing activities on a statement of cash flows. Possible reporting classifications of those transactions are provided also.

Classifications

+ I Investing activity (cash inflow) I Investing activity (cash outflow + F Financing activity (cash inflow) F Financing activity (cash outflow) N Noncash investing and financing activity X Not reported as an investing and/or a financing activity

Transactions

Here is what I have so far, looking to see if I am doing this correctly and help on ones I cant figure out

+ I 1. Sale of a building

+ F 2. Issuance of preferred stock for cash

- F 3. Retirement of preferred stock

N 4. Conversion of bonds to common stock

N 5. Lease of a machine

+ I 6. Sale of a trademark

______ 7. Purchase of land for cash

N 8. Issuance of common stock for a building

+ I 9. Collection of a note receivable (principal amount)

______ 10. Sale of bonds payable

_______ 11. Distribution of a stock dividend

N 12. Payment of property dividend

- F 13. Payment of cash dividends

+ F 14. Issuance of a short-term note payable for cash

+ F 15. Issuance of a long-term note payable for cash

- I 16. Purchase of investment securities (available-for-sale)

_____ 17. Repayment of a note payable

X 18. Cash payment for 3-year insurance policy

+ I 19. Sale of land

N 20. Issuance of note payable for land

_____ 21. Purchase of common stock issued by another corporation

N 22. Repayment of long-term debt by issuing common stock

X 23. Payment of semiannual interest on notes payable

- F 24. Purchase of treasury stock

- I 25. Loan to a subsidiary

X 26. Sale of merchandise to customers

_______ 27. Purchase of treasury bills (cash equivalents)