The following table includes transactions carried out by Ram Horn Corporation, as well as columns for each of the three categories found in the statement of cash flows: operating, financing, activities, and investing activities. Required: For each event shown, indicate whether there is an inflow or outflow of cash in each of the categories, and indicate the amount. If the transaction would not appear on the statement of cash flows, explain why. Retired $100 of non-current debt with cash. _____ 100 _____ Purchased a building for $90: $60 was borrowed and the rest was paid in cash. _____ Declared and paid cash dividends of $12 during the year. _____ Purchased equipment by issuing $20 of common shares. _____ Paid $50 in cash to pay off a bank loan. _____ Sold land for $30 cash. _____ Earned net income of $75. _____ Purchased equipment costing $15: of this, $5 was paid in cash and the rest with a 90-day note payable. _____ Amortized a patent by $2. _____ Assumed $100 of non-current debt and repurchased common shares with the proceeds. _____ Purchased short-term investments for $5 cash. _____