Fill in the following blanks with right answer:

(i) Cash flow statement (based on AS-3) indicates change in_______________ (cash/bank/cash and cash-equivalents).

(ii) Decrease in creditors ___________________ (Decreases/Increases) cash.

(iii) Interest received on long-term investments is shown under _____________________ (Operating/Financing/

Investing activities).

(iv) Decrease in inventory _____________________ (Decreases/Increases) cash.

(v) Increase in pre-paid expenses _________________ (Decreases/Increases) cash.

(vi) Cash payments to suppliers for goods and services are shown under _______________________ (Operating/

Financing/Investing activities).

(vii) Cash-flow statement (based on AS-3) of listed companies should be presented as per the ______________________ (Indirect/Direct) method.

(viii) Cash payments to acquire long-term assets form part of ___________________ (Financing/Investing activities).
(ix) Buy back of shares is shown under_________________ (Financing/Investing activities).

(x) Dividends paid to shareholders are classified as ___________________ (Financing/Investing activities).