The Westside Deli has engaged in several transactions during the year as follows:

1. Purchased a delivery van for $15,000 and paid cash.
2. Sold 100 shares of capital stock with a $5 par value per share for $10 per share.
3. Borrowed $15,000 from the local savings and loan institution on a long-term basis.
4. Paid dividends of $10,000 during the year.
5. Sold investments, with book value of $8,000, for $6,000.
6. Purchased short-term investments (stock in a Fortune 500 company) for $4,500.
7. Repurchased 50 shares of its own capital stock for $300. Stock is to be held for possible resale.
8. Paid $5,000 of long-term debt.
9. Exchanged 100 shares of capital stock for $1,000 of long-term debt owed to First Bank.
10. Purchased vacant land for $10,000 for potential expansion two years hence.

REQUIRED

Identify how each transaction would be classified for the purpose of creating a statement of cash flows.