The transactions of a Water and sewage fund of Raccoon City (a governmental entity) for the year ended December 31, 2015 are listed below.

Situation	Statement of Cash Flows Classification	Amounts
Accrued Salary: $5,000
Payment to supplier : $20,000
Payment of wages and salaries: $12,000
Sales of obsolete equipment for cash: $3,000
Receipt from customer : $300,000
Purchase of supplies of which $5,000 distributed but not billed to water sewage
Sales of stock and other securities: $100,000
Payment of interest on invoices that are not paid on a timely basis: $1,000
Payment of interest on bonds to finance capital assets: $6,000
Receipt of interest and dividend from various securities: $7,000
Trade of truck for trailer. No boot received : $20,000
Receipt of grant to improve the quality of method for water supply: $4,000,000

Statement of cash flows classification : Operating( O ), Investing( I ), Capital and related financing( CF ), Noncapital financing( NF )

Amounts(example): +5,000, -1,000, 0