12. (4 points) The following items may be reflected in a companys statement of cash flows. For each item, indicate which, if any,

section of the statement of cash flows the item would be reflected in. Assume the statement is prepared using the indirect method.

a.

Issuing stock in exchange for $500,000. ___________________________

b.

Using cash to purchase a fixed asset. ___________________________

c.

Using cash to buy back our own company stock. ____________________________

d.

Selling a fixed asset for more than book value. ______________________________

e.

Borrowing money. ________________________________

f.

Using cash to pay a dividend to stockholders. __________________________

g.

Using cash to purchase 100 shares of stock in another company. ____________________________