The four cash flow categories required in an Enterprise Fund's Statement of Cash Flows are listed below and assigned a letter code.

A) Cash flows from operating activities B) Cash flows from noncapital financing activities C) Cash flows from capital and related financing activities D) Cash flows from investing activities

Required: Use the correct letter code to indicate where each of the following ten items associated with an Enterprise Fund should be reported in the Statement of Cash Flows.

1. An enterprise fund's fixed asset was sold for cash.

2. Cash paid to suppliers for goods.

3. Paid principal, $100,000, and interest, $5,000, on a mortgage.

4. Cash proceeds from sale of investments, $65,000.

5. Cash paid for new equipment, $18,000.

6. Cash received from the general fund; restricted to cover part of the cost of plant expansion, $900,000.

7. Cash received from another fund as a 6-month loan for the sole purpose of financing purchase of equipment, $47,000.

8. Cash proceeds from issuing bonds for an enterprise fund's construction project.

9. Cash paid to employees for salaries.

10. Cash received from interest earned on investments.