26 How would these items be classified in a statement of cash flows prepared for a hairdressing franchise? i) Payment of $3000 for rent. ii) Repayment of the debt. iii) Capital paid into the business by the owner. Operating outflow. Oi. ii. Operating inflow. iii. Does not appear in the statement of cash flows. Oi. Investing outflow. ii. Operating inflow. iii. Financing inflow. Operating outflow. ii. Operating inflow. iii. Financing inflow. Oi. Operating outflow. ii. Financing inflow. iii. Financing inflow. QUESTION 27 Company X raised long-term debt of $150,000, which was used to pay a special dividend. This transaction would have the following impact on the statement of cash flows: 0000 increase cash flow from financing activities by $150,000. decrease cash by $150,000. increase cash by $150,000. nil impact