1) In which section does each event belong: O = operating; I = investing; F = financing?

2) Is the event a U = use of cash or a S = source of cash?

1. Sale of long-term investment
2. Issuance of long-term note payable to borrow cash
3. Increase in prepaid expenses
4. Payment of cash dividend
5. Loss on sale of equipment
6. Decrease in merchandise inventory
7. Increase in accounts payable
8. Acquisition of equipment by issuance of a note payable
9. Amortization of intangible assets
10. Net income
11. Payment of long-term debt
12. Accrual of salary expense
13. Cash sale of land
14. Purchase of long-term investment
15. Acquisition of building by cash payment
16. Purchase of treasury stock
17. Issuance of common stock for cash
18. Decrease in accrued liabilities
19. Depreciation of equipment