Mach each cash flow to the section of the Statement of Cash

Mach each cash flow to the section of the Statement of Cash Flows in which it would appear.

Payment of Long-Term Debt

Issuance of Stock to Acquire Land

Collection of Accounts Receivable

Sale of Available-for-Sale Securities (Long Term)

Payment of Employees\' Wages

Issuance of Common Stock for Cash

Payment of Income Taxes Payable

Purchase of Equipment

Purchase of Treasury Stock (Common)

Cash Provided/Used by Financing Activities

Cash Provided/Used by Investing Activities

Cash Provided/Used by Operating Activities

Not a Cash Flow

Solution

Payment of Long-Term Debt - Cash Used by Financing Activities

Issuance of Stock to Acquire Land - Not a Cash Flow

Collection of Accounts Receivable - Cash Provided by Operating Activities

Sale of Available-for-Sale Securities (Long Term) - Cash Provided by Operating Activities

Payment of Employees\' Wages - Cash Used by Operating Activities

Issuance of Common Stock for Cash- Cash Provided by Financing Activities

Payment of Income Taxes Payable- Cash Used by Operating Activities

Purchase of Equipment – Cash Used by Investing Activities

Purchase of Treasury Stock (Common) - Cash Used by Financing Activities

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