Complete the U

Essay

Complete the U.S. GAAP and IFRS columns in the table below by identifying the cash flow activity on the statement of cash flows: Operating, Investing, or Financing. If a standard allows for more than one activity classification be sure to note both. For example, if an activity can be classified as "Operating or Financing," please note both classifications.
$$\begin{array} { |l ll| } \hline\text { Activities } & \text { U.S. GAAP }&\text{IFRS} \\\hline \text { Cash receipts from interest } & \\\hline \text { Cash payments for interest } & \\\hline \text { Cash receipts from dividends } & \\\hline \text { Cash payments for dividends to } \\\text { owners }\\\hline \end{array}$$