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Classify each of the following cash flows as one of a cash flow from operations (CFO), a cash flow from investing activities (CFI), a cash flow from financing activities (CFF) or a non-cash transaction (N).
A) Payment of cash dividends
B) Issuing common shares for cash
C) Principal repayments on long-term debt
D) Interest payments on long-term debt
E) Purchase of capital assets
F) Purchase of inventory
G) Collection of accounts receivable
H) Payment of salaries
I) Amortization expense
J) Sale of land
Journal Entry
Journal Entry is a record in accounting that logs the debit and credit of a transaction in the general ledger, documenting financial transactions systematically.
Retirement
The period in life when an individual stops working on a full-time basis, typically supported by savings, pensions, or retirement plans.
Note Amortization Table
A schedule detailing each payment on an amortizing loan, including amounts allocated for principal and interest over a specified period.
Annual End-of-year Payments
Payments made at the end of each fiscal year, often referring to dividends, bonuses, or installment payments due.
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