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P10-1 page 410 :

The statement of cash flow of Darrow
Company

Cash flow classification

Effect on cash

Non cash Transactions

Non cash transaction

Data

Operating activity

Investing activity

Financing activity

Inc.

Dec

Net loss

Increase in inventory

Decrease in receivable

Increase in pre-paid insurance

Issuance of common stock

Acquisition of land using notes payable

Purchase of land using cash

Paid cash dividend

Payment of income taxes

Retirement of bonds using cash

Sales of equipment for cash

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