Match the particulars with proper effects in Cash Flow Statement:

Increase in Accounts Receivable

Increase in Operating Expense Payable

Purchase of Plant & Machinery

Increase in Inventories

New Debentures Issued

Purchase of Equipment

Dividend Paid

Decrease in Bonds Payable

Loss on sale of equipment

Increase in Accrued Liabilities

Decrease in Prepaid Expenses

Depreciation Expense

Sale of Equipment

Realized Profit on Sale of Land

Principal Notes Payment

Decrease in Creditors

Decrease in Accounts Payable

Purchase of Plant Assets

Issued Common Stock

Salaries Payable - Increased

1. Add to Operating Cash Flow

2. Reduce from Operating Cash Flow

3. Add to Investing Cash Flow

4. Reduce from Investing Cash Flow

5. Add to Financing Cash Flow

6. Reduce from Financing Cash Flow