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Part 1. Classify Cash Flows Classify each of the transactions for Punchline Inc.

ID: 2490400 • Letter: P

Question

Part 1. Classify Cash Flows Classify each of the transactions for Punchline Inc. below as a cash inflow or cash outflow from operating activities, investing activities or financing activities. Enter your answers in the table below. The first transaction has been completed for you.

Transaction Inflow or Outflow?

Operating, Investing, or Financing Activity?

Issues $200,000 of common stock for cash (EXAMPLE ANSWER) Inflow Financing

Purchased machinery for $35,000

Recorded cash sales of $167,000

Collected a $17,000 receivable from a customer

Paid dividends of $225,000 in cash

Paid a $25,000 account payable

Purchased $15,000 in stock from another company

Sold an investment that cost $15,000 for $15,000

Issued bonds at face value for $27,000

Purchases treasury stock for $40,000

Paid $7,500 to renew an insurance policy

Explanation / Answer

Particulars Inflow/Outflow Operating/Investing/Financing Purchased machinery for $35,000 Outflow Investing Recorded cash sales of $167,000 Inflow Operating Collected a $17,000 receivable from a customer Inflow Operating Paid dividends of $225,000 in cash Outflow Financing Paid a $25,000 account payable Outflow Operating Purchased $15,000 in stock from another company Outflow Operating Sold an investment that cost $15,000 for $15,000 Inflow Investing Issued bonds at face value for $27,000 Inflow Financing Purchases treasury stock for $40,000 Outflow Investing Paid $7,500 to renew an insurance policy Outflow Operating