Cash Flow Statement — Accountancy STD 12 Commerce — Question

Classify the following transactions as:

1. Operating Activities,
2. Investing Activities,
3. Financing Activities,
4. Cash and Cash Equivalents.

1. Purchase of Shares.
2. Buy-back of Equity Shares.
3. Payment of Share issue expenses.
4. Discount allowed to Customers.
5. Discount received from Suppliers.
6. Increase in balance of Cash Credit.
7. Repayment of Long-term Loan.
8. Repayment of Short-term Loan.
9. Proceeds from Short-term Borrowings.
10. Dividend paid on Preference Shares.
11. Short-term deposits in Bank.
12. Rent received by a Company whose main business is Real Estate Business.
13. Rent received by a Company whose main business is manufacturing.