PRINTER VERSION 4 BACK NEXT Exercise 5-15 The major classifications of activities reported in the statement of cash flows are operating, investing, and financing. Assume that the statement of cash flows ASPE using the indirect method. being prepared in accordance with Classify each of the following transactions. (a) Issuance of common shares (b) Purchase of land and building (c) Redemption of bonds (d) Proceeds on sale of equipment (e) Depreciation of machinery (1) Amortization of patent (g) Issuance of bonds in exchange for land (h) Payment of cash dividends (i) Exchange of furniture for equipment (1) Loss on disposal of equipment (k) Increase in accounts receivable during year (1) Decrease in accounts payable during year (m) Payment of interest (n) Receipt of dividend revenue