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E14-1 Classifying transactions

Classify each of the following transactions as an operating, investing, or financing activity, even those that would not appear explicitly on the statement of cash flows. Some transactions may be classified in more than one category:

1. Purchase of machinery for cash.
2. Issuance of common stock for cash.
3. Sale of inventory on account.
4. Purchase of outstanding stock (treasury stock) for cash.
5. Sale of land held as a long-term investment.
6. Purchase of a building for cash and a mortgage payable.
7. Cash payment for principal and interest on an outstanding debt.
8. Cash payment on accounts payable.
9. Payment of a cash dividend.
10. Payment of wages to employees.

E14-2 Operating, investing, or financing activity?

The following are several activities that Wallingford Inc. engaged in during 2015:

01.Wrote off an open receivable as uncollected.

02. Purchased a piece of plant equipment.

03. Reacquired 5,000 shares of its common stock.

04. Sold a building in exchange for a five-year note.

05. Declared, but did not pay, a cash dividend.

06. Retired bonds payable by issuing common stock.

07. Collected on a long-term note receivable.

08. Issued a stock dividend.

09. Recorded depreciation on fixed assets. (Assume that the direct method is used.)

10. Paid interest on long-term debt.

11. Purchased inventory on account.

12. Collected open accounts receivable.

13. Exchanged a building for land.

14. Issued 75,000 shares of preferred stock.

15. Purchased a two-year fire insurance policy.

Assume that each of these transactions involved cash unless otherwise indicated. Indicate in which section of the statement of cash flows each transaction would be classified.

Classify each transaction as one of the following:

a. An operating activity

b. An investing activity

c. A financing activity

d. Not included on the statement of cash flows

E14-3 Cash management policies across companies

Summaries of the 2015 statements of cash flows for five different companies follow. For each company compute the missing dollar amount, and briefly describe the company's cash management policy for 2015.

	Cash Provided (Used) by
Company	Operations	Investments	Financing	Net Increase(Decrease)
AAA	$320	?	$(180)	$ (38)
BBB	219	$(450)	190	?
CCC	?	(414)	80
DDD	120	(130)	?	420
	?	(120)	(100)	70