P10-1 page 410 :
The statement of cash flow of Darrow
Company
|
Cash flow classification |
Effect on cash |
Non cash Transactions |
Non cash transaction |
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|
Data |
Operating activity |
Investing activity |
Financing activity |
Inc. |
Dec |
|
|
Net loss |
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|
Increase in inventory |
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Decrease in receivable |
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Increase in pre-paid insurance |
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Issuance of common stock |
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Acquisition of land using notes payable |
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Purchase of land using cash |
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Paid cash dividend |
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Payment of income taxes |
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Retirement of bonds using cash |
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Sales of equipment for cash |
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