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Match the Column A with their Answers in Column B There are four parts to the Statement of Cash Flows (or Cash Flow Statement): 1. Operating Activities 2. Investing Activities 3. Financing Activities 4. Supplemental Disclosures For each of the following items, indicate which part will be affected. Column B Operating Activities a. Column A 1. Proceeds from the sale of equipment used in the business. 2. Declaration and payment of dividends company's stock. 3. Depreciation Expense. on b. Investing Activities c. Financing Activities 4. An increase in the balance in Accounts Payable. 5. Retirement of long-term Bonds Payable. d. Supplemental Disclosures