Listed below are the reporting classifications for a statement of cash flows using the direct method for reporting operating cash flows. Indicate the reporting classification that would apply to each of the five transactions described below by placing the number of the reporting classification in the space provided by each transaction. 
Definitions:
Delivery
The act of transferring an item from one party to another, often implying the transfer of ownership or the fulfillment of an obligation.
UCC
The Uniform Commercial Code encompasses a wide-ranging assortment of laws that control the entirety of commercial transactions within the United States.
Real Estate Mortgages
Real Estate Mortgages are legal agreements in which a borrower pledges real property to a lender as security for a loan, with the condition that the conveyance of title becomes void upon payment.
Trust Deeds
Legal documents that signify an agreement where property is held by a trustee as security for a loan until the borrower pays back the loan in full.
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