For each of the items below, indicate the proper classification on a statement of cash flows (cash flows from operating activities prepared using the indirect method):

A. Operating activity, add to net income

B. Operating activity, subtract from net income

C. Investing activity, cash inflow

D. Investing activity, cash outflow

E. Financing activity, cash inflow

F. Financing activity, cash outflow

G. Non-cash transaction

1. _____ Increase in accounts receivable

2. _____ Proceeds from sale of equipment

3. _____ Cash dividend payment

4. _____ Depreciation expense

5. _____ Issuance of bonds payable for cash

6. _____ Increases in accounts payable

7. _____ Patent amortization

8. _____ Issued common stock for cash

9. _____ Purchased plant assets with cash

10. _____ Purchased plant assets with issuance of bonds

11. _____ Loss on sale of land

12. _____Pension expense in excess of cash contributions to the pension plan

13. _____Increase in deferred tax liability

14. _____ Repaid the principal amount borrowed on a short term note payable

15. _____ Decrease in interest payable

16. _____ Cash outflow for a loan made to another entity (note receivable)