Match the particular with proper effect in cash flow statements as add to operating cash flow, reduce from operating cash flow,add to investing cash flow, reduce from investing cash flow, add to financing cash flow, reduce from financing 1. Purchase of equipment 2. Purchase of plant assets 3. Salaries payable-increase 4. Increase in operating expense payable 5. Loss on sale of equipment 6. Increase in accrued liabilities 7. Depreciation expense 8. Decrease in prepaid expense 9. Dividend paid 10. Increase inventory 11. Decrease in bond payable 12. Decrease in creditors 13. Sale of equipment 14. Purchase of plant and machinery 15. New debentures issued 16. Issued common stock 17. Principal notes payable 18. Decrease accounts payable 19. Increase in accounts receivable 20. Realized profit on sale of land 21. Increase in accounts payable