E9-1A Identify cash flows (L.OI)
For each of the following items, tell whether it is a cash inflow or cash outflow and the section of the statement of cash flows in which the item would appear. (Assume the direct method is used.)
| Item | Inflow | Section of |
| a. Cash collected from customers | ||
| b. Proceeds from issue of stock | ||
| c. Interest payment on loan | ||
| d. Principle payment on loan | ||
| e. Cash paid for advertising | ||
| f. Proceeds from sale of treasury stock | ||
| g. Money borrowed from the local bank | ||
| h. Cash paid to employees (salaries) | ||
| i . Purchase of equipment for cash | ||
| j. Cash paid to vendors for inventory | ||
| k. Taxes paid |
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