The major classifications of activities reported in the statement of cash flows are operating, investing, and financing. Use the options from the drop-down button to indicate the proper classification for each of the following transactions and the correct sign, + or - (see example below):

Example: Purchase of supplies ---> [ - ] Operating Activity

Sale of treasury shares	Answer 1 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Decrease of inventory balance during the year	Answer 2 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Issuance of preference shares	Answer 3 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Increase of salaries payable during the year	Answer 4 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Purchase of buildings	Answer 5 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Net income	Answer 6 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Decrease in accounts receivable during the year	Answer 7 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Sale of Land	Answer 8 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Decrease of unearned revenues during the year	Answer 9 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Depreciation of machinery	Answer 10 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Increase of prepaid rent during the year	Answer 11 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity[ +] Operating Activity[ +] Investing Activity
Issuance of bonds	Answer 12 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Payment of cash dividends	Answer 13 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Loss on sale of equipment	Answer 14 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity
Decrease in accounts payable during the year	Answer 15 Choose... [-] Investing Activity [-] Operating Activity [+] Financing Activity [-] Financing Activity [+] Operating Activity [+] Investing Activity