STATEMENT OF CASH FLOWS - HOMEWORK 1 SCF - Homework Exercise 1. Identify whether each of the following items are an operating, investing, or a financing activity. Item Operating activity Investing activity Financing activity 1. Cash paid for interest on bond 2. Cash received from issuance of bonds payable 3. Cash paid for equipment 4. Cash received from sale of available-for-sale-securities 5. Cash dividends received from available-for-sale securities 6. Cash received from sale of building 7. Cash paid to purchase trading securities* 8. Cash collected on account 9. Cash paid for inventory 10. Cash received from sale of treasury stock *Trading securities are considered almost the equivalent of cash and are not really an investment