1. Cash Flows - Using the direct method under GAAP indicate whether each item listed below is disclosed in the Operating Activities, Investing Activities, or Financing Activities section of the Statement of Cash Flows or use (NA) if the item does not appear on the statement. (Note: This is the exact wording used on the actual statement.)

   1. Receipts from customers 2. Purchase of Inventory on account 3. Dividends Received 4. Repurchase of company stock 5. Proceeds from sale of property 6. Repayment of borrowings 7. Income taxes paid 8. Depreciation 9. Interest paid on bank loan 10. Purchase of land