The following are the cash flows for each of the independent cases.

Case 1Case 2Case 3Cash provided by (used for) operating activities$3,000$(120,000)$80,000Cash provided by (used for) investing activities(70,000)10,000(40,000)Cash provided by (used for) financing activities75,00075,000(30,000)Net change in cash8,000(35,000)10,000Cash position at beginning of year2,00040,00030,000Cash position at end of year$10,000$5,000$40,000

1) Classify each of the following cases as a growing start-up company (S), a healthy established company (E), or an established company facing financial difficulties (F).

CASES 1

CASES 2

CASES 3

2) The Buckle, Inc. included the following in its statement of cash flows presented using the indirect method. Indicate whether each item is disclosed in the operating activities (O), investing activities (I), or financing activities (F) section of the statement or use (NA) if the item does not appear on the statement.

a) PURCHASE OF INVESTMENT:

b) ROCEEDS FROM ISSUANCE OF STOCK:

c) PURCHASE OF EQUIPMENT:

d) DEPRECIATION:

e) ACCOUNT PAYABLE (decrease):

f) INVENTORY (increase):