Question 1 Classify the following into: 955 Operating activities Investing activities Financing activities Cash equivalents, while preparing a cash flow statement 1. Cash sales 2. Cash received from trade receivables 3. Purchase of building 4. Sale of building 5. Issue of share capital or Debentures 6. Buy-back of equity shares 7. Dividend paid 8. Interest paid on Debentures or Long-term loans by (a) Finance company (b) Non-finance company 9. Cash purchases 10. Cash paid to trade payables 11. Redemption of debentures and preference shares 12. Repayment of Long-term loan 13. Office expenses 14. Selling and distribution expenses 15. Manufacturing expenses 16. Purchase of goodwill 17. Sale of patents 18. Purchase of investments 19. Sale of investments by (a) Finance company (b) Non-finance company 20. Commission and royalty received 21. Interest received on investments by (a) Finance company (b) Non- finance company 22. Dividend received on shares by (a) Finance company (b) Non-finance company 23. Rent paid 24. Rent received if (a) Company's main business is property business (b) Other business 25. Income tax paid 26. Income tax refund received 27. Bank balance 28. Short-term deposits in the bank