see attached for better format:
Classifying transactions on a Statement of Cash Flows
Transaction Source, Use Activity Reported in a Separate Not on the
or Neither Operating Investing Financing Schedule Statement
Common stock was sold for cash.
Interest was paid on a note, decreasing Interest Payable
Bonds were retired.
A long-term loan was made to a subsidiary.
Interest was receivedon the loan
in (d) above, reducing Interest
A stock dividend was declared and issued on common stock.
A building was acquired by issuing shares of common stock.
Equipment was sold for cash.
Short-term investments sold.
Cash dividends were declared and paid.
Preferred stock was converted into common stock.
Declared Income Taxes, a long-term liability, was reduced.
Dividends were received on stock of another company held as an investment.
Equipment was purchased by giving a long-term note to seller.
Classifications are given for you and a comment is made about how to handle the non-cash transactions.