Chapter 6 Matching a. Operating activity b. Investing activity c. Financing activity d. Fixed assets e. Long-term investment f. Common stock g. Dividends h. Long-term debt i. Bank deposit j. Journal entry Long-term tangible property that a firm owns Distribution of earnings to shareholders A stockholders' equity account Used to record purchase of a fixed asset for a note A 5-year note payable -Sales receipt A financial instrument that matures in more than 1 year Used to record amounts received from a note payable Sale of common stock Purchase of common stock