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(1) Conversion of notes into ordinary shares (m) Sale of land (n) Receipt of dividends on investment in Telstra shares Required Indicate how each item should be classified in the statement of cash flows using these four major classifications: operating activity, investing activity, financing activity, and non-cash investing and financing activity E11.6 Calculate cash provided by operating activities - direct method. LO3 Christchurch Motors Ply Lid completed its first year of operations on 30 June 2018. Its statement S80 000 including bad debts expense of S1000 Accounts receivable and accounts payable at year. Sem end were $43000 and 533 000, respectively. Assume that accounts payable related to operating expenses. Tgnore income tax. The allowance for doubtful debts is S1000. There has been no direct write-off of accounts receivable. Required Calculate net cash provided by operating activities using the direct method. E11.7 Calculate cash payments - direct method. LO3 The statement of profit or loss for Colin Lad shows cost of sales 355 000 and operating expenses (exclusive of depreciation) $230000. The statement of financial position for the year shows that inventory increased 56000, prepaid expenses decreased 56000, accounts payable inventory suppliers) decreased $8000, and accrued expenses payable decreased 12000 Required Using the direct method, calculate (a) cash payments to suppliers and (b) cash payments for operating expenses E11.8 Calculate cash provided by operating activities - direct method. LO3 The 2018 accounting records of Outdoor Adventures Lid reveal the following transactions and events. Payment of interest Cash sales Receipt of dividend revenue Payment of income tax Profit Payment of accounts payable for Inventory Payment for land $ 15000 Collection of accounts receivable 60 000 Payment of salaries and wages 14000 Depreciation expense 16000 Proceeds from sale of a 38000 Purchase of equipment for cash Loss on sale of craft 100000 Payment of dividends 74000 Payment of operating expenses $190.000 68.000 16000 812000 22000 3000 14000 20000 Prepare the cash flows from operating activities section of the statement of cash flows using the E11.9 Calculate cash flows - direct method. The following information is taken from the general ledger of Chau Lid Rent LOS Rent expense Prepaid rent 1 January Prepaident 31 December Salaries Salesperse Salas payable 1 January Salaries payable 31 December Revenue from sales Sales $.93000 17 700 9000 162000 15000 24000 540000 Acous recevable, 1 January Accounts receivable 31