The statement of financial position of Kory Inc. indicates the following changes in account

balances:

Increase in long-term investment:

Increase in common shares:

Decrease in accounts receivable:

Increase in equipment:

Increase in accounts payable:

Decrease in taxes payable:

Increase in long-term debt:

Increase in depreciation expense:

Increase in inventory:

Retirement of debt by issuing shares:

Increase in unearned revenue:

Required:

Next to each item above, indicate whether the above changes represent a cash inflow, cash outflow, or noncash

activity (