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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
Sold building for $20,300 gain for cash.
Issued $12 par preferred stock for cash.
Retired a notes payable with 1,470 shares of the company's common stock.
Cash received from sales to customers of $36,500.
Cash paid to vendors, $14,800.
Purchased equipment for $137,000 cash.
Purchased treasury stock for $27,900.


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   x    (   ) π DNE
( ) ( ] [ ) [ ] —∞ DNE
< > or All Real Numbers DNE
log logn ln n  | | e 
sin cos tan arcsin arccos arctan  
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