P4-5 Classifying inflows and outflows of cash Classify each of the following items as an inflow (I) or an outflow (O) of cash, or as neither (N). Change (5) +540 -460 Item Change ($) . Item Cash +150 Cash dividends Accounts payable +1,100 Accounts receivable Notes payable -530 Inventory Foxed assets +550 Repurchase of stock Sale of stock +950 Long-term debt Depreciation +110 Net profit -160 +475 -1,890 +380