The following transactions apply to Brunswick Corporation.

a) Issued common stock for $35,000 cash

b) provided services to customers for $18,000 on account

c) Purchased land for $18,000 cash

) Purchased $500 of supplies on account

e) Paid $9,000 for operating expenses

f) Paid $450 on accounts payable

g) Collected $15,000 cash from customers

h) Accrued $400 of salary expense at year end

i) Paid $2,500 dividends to stockholders

Required:

1. Identify the effect on the statement of cash flows for each of the above transactions.