7.4. Cash Flow Effects of Equity and Debt Financing.

Identify where the cash flow effect of each of the following transactions is reported in the statement of cash flows: operating, investing, or financing section. State the direction of each change. State None if there is no cash flow effect.

Issuance of stock for cash

Issuance of stock for land

Acquisition of treasury stock

Reissuance of treasury stock

Declaration of a cash dividend

Payment of a cash dividend previously declared

Declaration and issuance of a large stock dividend

Declaration and issuance of a small stock dividend

Granting of stock options

Exercise of stock options

Granting of RSUs

Issuance of long-term notes payable

Issuance of convertible bonds

Conversion of convertible bonds to common stock

Payment of interest on bonds

Retirement of bonds at book value

Retirement of bonds at a gain

Retirement of bonds at a loss