For Each of the Transactions Listed Below,indicate Whether It Is

question 108

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For each of the transactions listed below,indicate whether it is an investing (I)or financing (F)activity on the statement of cash flows.Also,indicate if the transaction increases (+)or decreases (-)cash. $$\begin{array} { | l | l | l | l | } \hline { \text { Transaction } } && \text { Type of Activity } & \text { Effect on Cash } \\\hline \text { Ex. } & \text { Paid dividends to the owners } & \text { F } & - \\\hline \text { A. } & \begin{array} { l } \text { Purchased equipment to use in the } \\\text { business. }\end{array} & & \\\hline \text { B. } & \text { Issued stock for cash. } & & \\\hline \text { C. } & \text { Borrowed money at the bank. } & & \\\hline \text { D. } & \begin{array} { l } \text { Sold a piece of land adjacent to the } \\\text { plant. }\end{array} & & \\\hline \text { E. } & \begin{array} { l } \text { Paid the principal balance of a note } \\\text { payable. }\end{array} & & \\\hline\end{array}$$

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Definitions:

Equivalent Units

A concept used in process costing that converts partially completed units into a smaller number of fully completed units.

Conversion Costs

The combined costs of direct labor and manufacturing overhead, representing the expenditures to convert raw materials into finished goods.

Conversion Costs

The combined costs of direct labor and manufacturing overhead, representing the expenses to convert raw materials into finished goods.

Cost Per Equivalent Unit

A calculation used in process costing, dividing the total cost by the number of units produced to determine the cost per unit.