P 10-2 Cash Flows Classification Operating Investing Financing Effect on Cash Activity Activity Activity Increase Decrease Data a. Net income b. Paid cash dividend c. Increase in receivables d. Retirement of debt-paying cash Purchase of treasury stock Purchase of equipment e. f. Cash Flows Classification Operating Investing Financing Noncash Effect on Cash Trans- Decrease actions Data Activity Activity Activity Increase Sale of equipment Decrease in inventory Acquisition of land, using common stock Retired bonds, using common stock Decrease in accounts payable g. h. i. i. k. Required Place an X in the appropriate columns for each of the situations