Select from the option list provided the proper cash flow classification for each transaction. Each choice may be used once, more than once, or not at all.  

1. Cash paid as regular salaries. Cash flows from operating activities 2. Purchase of unrecognized collection items. Cash flows from investing activities 3. Investment income from a donor-restricted endowment fund. Donor-restricted to increasing the fund. Cash flows from financing activities 4. Proceeds from sale of a primary office building. Cash flows from investing activities 5. Premium payment on a group-term life insurance policy for employees. Cash flows from operating activities 6. Receipt of donor-restricted funds to improve program services by purchasing new computers. Cash flows from financing activities 7. Receipt of funds resulting from an unconditional promise to give. Cash flows from financing activities 8. Interest without donor restrictions received from a certificate of deposit. Cash flows from investing activities 9. Cash paid to support a program service of the NFP. Cash flows from operating activities 10. Cash donor-restricted to establish a donor-restricted endowment fund. Cash flows from operating activities