1. When using the indirect method to determine operating cash flows, how is the amortization of bond discount shown on the Statement of Cash Flows?

A. Operating activity as an addback item B. Operating activity as a subtract from item C. Investing activity D. Financing activity E. Not reported on statement of cash flows

2. When using the indirect method to determine operating cash flows, how is the equity method investment revenue in excess of dividends received shown on the Statement of Cash Flows?

A. Operating activity as an addback item B. Operating activity as a subtract from item C. Investing activity D. Financing activity E. Not reported on statement of cash flows

3. When using the indirect method to determine operating cash flows, how is the purchase of building for cash received shown on the Statement of Cash Flows?

A. Operating activity as an addback item B. Operating activity as a subtract from item C. Investing activity D. Financing activity E. Not reported on statement of cash flows

4. When using the direct method to determine operating cash flows, how is the acquisition of equipment by issuance of note payable shown on the Statement of Cash Flows?

1. Operating activity
2. Investing activity
3. Financing activity
4. Noncash investing and financing activity
5. Not reported on statement of cash flows

5. When using the direct method to determine operating cash flows, how is the sale of treasury stock shown on the Statement of Cash Flows?

1. Operating activity
2. Investing activity
3. Financing activity
4. Noncash investing and financing activity
5. Not reported on statement of cash flows

6. When using the direct method to determine operating cash flows, how is the purchase of available-for-sale securities for cash shown on the Statement of Cash Flows?

1. Operating activity
2. Investing activity
3. Financing activity
4. Noncash investing and financing activity
5. Not reported on statement of cash flows