(a).
Concept Introduction:
Whether the transaction appears in cash flow from operating, investing, or financial activity.
(b).
Concept Introduction:
Cash flow statement: The cash flow statement identifies cash inflow and outflow over the period and determines net cash inflow or outflow from its operations investments and financing during the period of time, it is divided into cash flow from operating activity, financing activity, and investing activity.
Whether the given transactions result in cash inflow or outflow.
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