The following business transactions represent selected cash receipts (cash inflows) and cash payments (cash outflows) of Ridge Development Corporation.

a. dividend payment

b. payment of insurance premium

c. receipts from the signing of a note payable 

d. payment of payroll taxes

e. cash purchase of computer equipment

f. sale of treasury stock

g. receipts from consulting services

Instructions:

Use the form provided in the Working Papers to identify each transaction as 

(1) a cash inflow or cash outflow 

(2) as an operating, investing, or financing activity.