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Q3) Listed below are several transactions. For each transaction, indicate by let

ID: 2769278 • Letter: Q

Question

Q3)

Listed below are several transactions. For each transaction, indicate by letter whether the cash effect of each transaction is reported in a statement of cash flows as an operating (O), investing (I), financing (F), or noncash (NC) activity. Also, indicate whether the transaction is a cash inflow (CI) or cash outflow (CO), or has no effect on cash (NE). The first answer is provided as an example.

Transaction                                         Type of Activity            Cash Inflow or Outflow

1.Payment of employee salaries                            O                                             CO

2.Sale of land or cash

3.Purchase of rent in advance

4.Collection of an account receivable

5.Issuance of common stock

6.Purchase of inventory

7.Collection of notes receivable

8.Payment of income taxes

9.Sale of equipment for note

10.Issuance of bonds

11.Loan to another firm

12.Payment of long-term note payable

13.Purchase of treasury stock

14.Payment of an account payable

15.Sale of equipment

Explanation / Answer

Answer:

Transaction                                         Type of Activity                   Cash Inflow or Outflow 1.Payment of employee salaries                                               O CO 2.Sale of land or cash I CI 3.Purchase of rent in advance O CO 4.Collection of an account receivable O CI 5.Issuance of common stock F CI 6.Purchase of inventory O CO 7.Collection of notes receivable F CI 8.Payment of income taxes O CO 9.Sale of equipment for note NC NE 10.Issuance of bonds F CI 11.Loan to another firm I CO 12.Payment of long-term note payable F CO 13.Purchase of treasury stock F CO 14.Payment of an account payable O CO 15.Sale of equipment I CI