Operating, Investing, or Financing

Sort each cash movement into the IAS 7 activity category that tells the clearest user story. Classify by the nature of the cash flow, not the spreadsheet tab it came from. Operating activity Investing activity Financing activity Cash received from customers for current-period sales Cash paid to acquire a production machine Proceeds from a new five-year bank loan Cash paid to suppliers and employees Cash received from selling surplus land Dividends paid to ordinary shareholders comparison

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