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

Purchased a delivery van for $$15,000$ and paid cash.

Sold $100$ shares of capital stock with a $$5$ par value per share for $$10$ per share.

Borrowed $$15,000$ from the local savings and loan institution on a long$-$term basis.

Paid dividends of $$10,000$ during the year.

Sold investments, with book value of $$8,000,$ for $$6,000.$

Purchased short$-$term investments $($stock in a Fortune $500$ company$)$ for $$4,500.$

Repurchased fifty shares of its own capital stock for $$300.$ Stock is to be held for possible resale.

Paid $$5,600$ of long$-$term debt.

Exchanged $100$ shares of capital stock for $$1,000$ of long$-$term debt owed to First Bank.

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.