The statement of cash flows of Lando Enterprises classifies all cash inflows and outflows into one of the three categories: Operating activities, Investing activities, Financing activities. In addition, certain transactions that do not involve cash are reported in the statement as noncash investing and financing activities.

Purchase of equipment for cash. Investing cosh oufflows

Payment of employee salaries. Operating outflows

Collection of cash from customers. Operating inflows

Cash proceeds from notes$/$bonds payable. Financing inflows

Issuance of bonds payable in exchange for land and building. NON Cash

Issuance of common stock for cash. Finavaing

Sale of equipment for cash.

Payment of interest on notes payable.

Payment of cash dividends to shareholders.