Place an X in the appropriate columns for each of the following situations regarding ABC Co., a private enterprise, to indicate how amounts are classified and how or whether cash is affected:

Situation	Operating Activity	Investing Activity	Financing Activity	Effect on Cash
				Inflow (+)	Outflow (-)	No Effect
a. Purchase of equipment by paying cash.
b. Issuance of bonds for cash.
c. Retirement of common stock with cash.
d. Collection of accounts receivable with customer cash.
e. Paid cash dividends
f. Acquired land by issuing common stock.