For each of the events listed below select the category that

For each of the events listed below, select the category that best describes its effect on a statement of cash flows. Your categories are as follows:

a - Cash provided/used by operating activities

b - Cash provided/used by investing activities

c - Cash provided/used by financing activities

d - Not a cash flow item

Events:

_____ 1. Payment on long-term debt

_____ 2. Issuance of bonds at a premium

_____ 3. Collection of accounts receivable

_____ 4. Cash dividends declared

_____ 5. Issuance of shares to acquire land

_____ 6. Sale of marketable securities (long-term)

_____ 7. Payment of employees\' wages

_____ 8. Issuance of common shares for cash

_____ 9. Payment of income taxes payable

____ 10. Purchase of equipment

_____ 11. Purchase of treasury stock (common)

_____ 12. Sale of real estate held as a long-term investment

1. c. Cash provided/used by financing activities.

2. c. Cash provided/used by financing activities.

3. a. Cash provided/used by operating activities

4. d. Not a cash flow item.

5. d. Not a cash flow item.

6. b. Cash provided/used by investing activities.

7. a. Cash provided/used by operating activities.

8. c. Cash provided/used by financing activities

9. a. Cash provided/used by operating activities.

10. b. Cash provided/used by investing activities.

11. c. Cash provided/used by financing activities

12. b. Cash provided/used by investing activities.