Exercise 8-9 Impact of transactions involving operating assets on statement of cash flows.
(“O” Operating activities), (“I” Investing activities), (“F” financing activities), (“N” not separately reported).
Purchase of land:
Proceeds from sale of land:
Gain on sale of land:
Purchase of equipment:
Depreciation expense:
Proceeds from sale of equipment:
Loss on sale of equipment:
Exercise 8-10 Impact of transactions involving intangible assets on statement of cash flows.
(“O” Operating activities), (“I” Investing activities), (“F” financing activities), (“N” not separately reported).
Cost incurred to acquire copyright
Proceeds from sale of patent
Gain on sale of patent
Research and development costs
Amortization of patent
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