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Cash flow items must be categorized into one of four categories. Identify each item as operating (O), investing (I), financing (F), or non-cash (N).

Consider the following transactions:

Cash Flow ItemsCategory
Cash received from sales to customers of $36,200.
Cash paid to vendors, $17,300.
Purchased equipment for $124,000 cash.
Retired a notes payable with 1,240 shares of the company's common stock.
Issued $10 par preferred stock for cash.
Sold building for $19,600 gain for cash.
Purchased treasury stock for $25,200.


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