Listed below is a list of cash inflows and cash outflows for Toggle Inc.

1. Cash received from issuing debt 2

. Cash received from interest earned on a bond investment

3. Cash used to purchase property

4. Cash used to repay debt

5. Cash received from collections of loans

6. Cash paid for retiring common stock

7. Cash paid to employees for salaries

8. Cash from the sale of marketable securities

9. Cash used to pay dividends

10. Cash from the sale of services to customers

11. Cash paid to government agencies for taxes

12. Cash received from the sale of equipment

For each item indicate where it should appear on Toggles statement of cash flows. Select from:

a. Cash inflows from operating activities

b. Cash outflows from operating activities

c. Cash inflows from investing activities

d. Cash outflows from investing activities

e. Cash inflows from financing activities

f. Cash outflows from financing activities