Statement of Cash Flows Noncash Investing and Financing Activities Not Reported on Statement or in Notes Operating Activities Investing Activities Financing Activities a. Retired long-term notes payable by issuing common stock
b. Paid cash toward accounts payable
c. Sold inventory for cash
d. Paid cash dividends
e. Accepted note receivable in exchange for plant assets
f. Recorded depreciation expense
g. Paid cash to acquire treasury stock
h. Collected cash from sales
i. Borrowed cash from bank by signing a nine-year notes payable
j. Paid cash to purchase a patent

The blumer company entered into the following transactions during 2012: 1. the company was started with $22,000 of common stock issued to investors for cash. 2. on july 1, the company purchased land that cost $15,500 cash. 3. there were $700 of supplies purchased on account. 4. sales on account amounted to $9,500. 5. cash collections of receivables were $5,500. 6. on october 1, 2012, the company paid $3,600 in advance for a 12-month insurance policy that became effective on october 1. 7. supplies on hand as of december 31, 2010 amounted to $225. the amount of cash flow from investing activities would be: