For each item below, indicate whether it is a cash flow from an operating activity (OA), investment activity (IA), financing activity (FA), or to be included in the notes section (N). Also indicate whether cash is coming into the company (+) or exiting the company (-). Note, some items may affect more than one section. Items Affected section(s) OA, IA, FA or N Cash in or out (+ or -)

1 Payment of cash dividends to stockholders.

2 Sale of land at cost.

3 Purchase of treasury stock.

4 Issued long term bonds.

5 Exchange of equipment for a patent.

6 Payment of interest to lenders.

7 Purchase of another companys stock.

8 Payment of taxes.

9 Redemption of bonds at book value.

10 Receipt of cash dividends from another companys stock.

11 Sale of treasury stock above cost.

12 Sale of another companys stock previously purchased.

13 Loss on sale of equipment.

14 Collection from customers for previously sold goods.

15 Sold land for a profit.

16 Conversion of bonds into common stock.

17 Issued common stock above par value.

18 Paid off long term note.

19 Sold equipment at a loss.

20 Purchased inventory.