F ocus on Cash Fl ow s: Matching Cash

F ocus on Cash Fl ow s: Matching Cash Fl o w Statement Items to Categories The following items were taken from a recent cash flow statement. Note that different companies use slightly different titles for the same item. Without referring to Exhibit 1.5 mark each item in the list as a cash flow from operating activities (O) investing activities (I) or financing activities (F). Also place parentheses around the letter only if it is a cash outflow. (1) Purchases of property plant and equipment (2) Cash received from customers (3) Cash paid for dividends to stockholders (4) Cash paid to suppliers (5) Income taxes paid (6) Cash paid to employees (7) Cash proceeds received from sale of investment in another company (8) Repayment of borrowings