Fill in the table by indicating if it is an increasing (+) or decreasing (-) transaction. Also indicate if it is an operating (O), investing (I), or financing (F), activity. + or - O, I, or F

Cash payment of dividends	6,100
Cash payment for inventory	118,350
Cash payment for expenses	3,000
Cash payment for wages	55,750
Cash payment for interest expense	455
Cash payment for purchase of equipment	21,900
Cash payment for repayment of debt	18,500
Cash collection of accounts receivable	440,000
Cash collection of interest revenue	7,700
Cash collection of dividend revenue	1,600
Cash proceeds from sale of equipment	18,000
Cash proceeds from sale of common stock	33,600

Using the information in the table from question 5), complete the following statement of cash flows using the direct method. List each transaction and amount under the appropriate section. Be sure to indicate if it is increasing or decreasing (+ or -). You may not need to use all of the lines.

Cash from Operating Activity	Amount
Net cash __ (provided or used) by operating activity
Cash from Investing activity	Amount
Net cash _____ (provided or used) by investing activity
Cash from Financing Activity	Amount
Net cash __ (provided or used) by financing activity

Net change in cash during period

Cash at beginning of period 3,160

Cash at end of period