Consider the following transactions.
• Credit purchases, $12 000.
• Cash paid to suppliers, $16 000.
• Credit sales, $21 000.
• Cost of sales, $15 000.
• Cash payments received on accounts receivable, $14 000.
• Salaries accrued, $2500.
• Machine purchased, $8000 cash.
• Depreciation expense, $2250.
• Dividends declared, $3000.
• Rent received, $2000.
• Declared dividends paid, $3000.
• Lease paid, $1200.

Required
(a) Indicate the effect on the statement of financial position categories only, in the following format.

(b) State, for the transactions affecting cash, whether they relate to an operating, investing or financing activity.

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Transaction number Cash Other current assets Non-current Current assets liabilities Non-current liabilities Equity