Instructions: [1] Please classify each transaction on the table [2] Transfer the date from the table to statement of cashflow -------------------------------------------------------------------------------------------------------------------------------------------------------------- [1]

Item	2022	2021	Increased	Decreased	Operating	Investing	Financing	Added	Subtracted
Account Receivable	$75,000	$80,000
Account Payable	$52,000	$40,000
Investment (Equipment)	$10,000	$12,000
Issuing Common Stock	$75,000	52,000
Paid Dividend	$65,000	$60,000
Gain on sale of Disposal Asset	$2,000	--
Short-Term Debt	$8,500	$7,500
Long-Term Debt	$90,000	$100,000
Depreciation	$1,000	$1,000
Inventory	$ 2,000	$1,500
Borrowing Money	$35,000	$25,000

STATEMENT OF CASH FLOW

OPERATING ACTIVITIES :
Cash	$350,000
Adjusted Operating Cash flow	$
INVSTING ACTIVITIES :
Adjusted Investing Cashflow	$
FINANCING ACTIVITIES:
Adjusted Financing Cashflow	$