Match the Column A with their Answers in Column B

There are four parts to the Statement of Cash Flows (or Cash Flow Statement): 1. Operating Activities 2. Investing Activities 3. Financing Activities 4. Supplemental Disclosures For each of the following items, indicate which part will be affected.

Column A	Column B
1. Proceeds from the sale of equipment used in the business.	a. Operating Activities
2. Declaration and payment of dividends on company's stock.	b. Investing Activities
3. Depreciation Expense.	c. Financing Activities
4. An increase in the balance in Accounts Payable.	d. Supplemental Disclosures
5. Retirement of long-term Bonds Payable.