Identify How Each of the Following Items Is Shown on the Statement

Essay

Identify how each of the following items is shown on the statement of cash flows.Identify each as operating (O),investing (I),financing (F),or non-cash investing and financing (N).
$$\begin{array} { | l | l | } \hline \text { Item } & ( \mathrm { O } ) , ( \mathbf { I } ) , ( \mathrm { F } ) , ( \mathrm { N } ) \\\hline \text { Cash payment for salaries } & \\\hline \text { Purchase of equipment in } & \\\text { exchange for notes payable } & \\\hline \text { Cash receipts for the sale of } & \\\text { equipment } & \\\hline\end{array}$$