Bauer Performance Sports Ltd. is a leading developer and manufacturer of ice hockey, roller hockey, and lacrosse equipment as well as related apparel. The company holds the top market share position in both ice and roller hockey. Its products are marketed under the Bauer Hockey, Mission Roller Hockey, Maverik Lacrosse, and Cascade Sports brand names. The following are several of Bauer’s investing and financing activities that were reflected in a recent annual statement of cash flows:
a. Issuance of shares
b. Purchase of property, plant, and equipment
c. Issuance of long-term debt
d. Principal repayment of long-term debt
e. Purchase of investments
f. Repurchase of shares
g. Proceeds from disposition of property, plant, and equipment
Required:
For each of these, indicate whether the activity is investing (I) or financing (F), and indicate the direction of the effect on cash flows (+ =1 5 increases cash, – = decreases cash).