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a. Cash Comeon Stiares Tssued comon shares for cash. b. Cash Nates Payable Borrowed cash with a note payable. c. Merchandise Inventory Cash Purchased merchandise for cash. c. Accounts Payable Cash Paid fon credit purchases of merchandise. ev Wages Expense cash Paid nages to employees. fi: Rent Expense Ch 246,660 246,000 Paid rent for buttdings. P. Cash Sales 54,03054,690 tade cash sabes to custamers. ha Cash ACcolnti Recetzab:e 186,000 collected accounts frem eredit customers. Purchased machinery for cash. 214,860 j. Long-Term Investments Cash Purchased Long-term investments for cash. 222,060222,060 k. Interest Expense Notes Payable Cash Paid notes and accrued interest. 1. Cash Dividend Revenue Collected dividends from investments. 22,80039,60062,400 m. Cash Loss on Investments Investments Sold investments for cash. n. Cash Accumulated Depreciation, Machinery Machinery Gain on sale of Machineny 11,840 Sold machinery for cash. a. Common Dividend Payable cash 57,000 Paid cash dividends to sharehotders. p. Income Taxes. Payable 54,800 Cash 54,600 Use the information to prepare a statement of cash flows for 2023 . The cash flow from operating activities should be presented according to the direct method. Assume that the beginning balance of cash was $13,380. (List any deduction in cash and cash outfows as negarive amounts.) Analysis Component: Consult the statement of cash flows you have just prepared and answer the following questions: a. Of the three activity sections foperating, investing, or financing), which section shows the largest cash flow for the year 2023 ? investing Operating Financing b. What was the purbose of the largest investing cash outfiow in 2023? Payment of cash dividends Purchase of investments Purchose of mochinery boyment of income taxes Purchosed acdietited common stiores c. Wefe the proceeds orger from 1 scing deot or equity in. 2023 ? c. Were the proceeds larger from issuing debt or equity in 2023? Equity Debt d. Did the corporation have a net cash inflow or outflow from borrowing activity in 2023 ? Inflow Outfow