Chapter 18, Problem 18.19P

Matching Items Involving the Statement of Cash Flows for a Proprietary Fund
The numbered items on the left consist of a variety of transactions that occurred in Jeffersen City’s water utility enterprise fund for the year ended June 30, 20X9. Item A, B, C, and D on the right represent the four categories of cash flows that are reported on the statement of cash flows for proprietary funds. Item E is for transactions that are not reported on the statement of cash flows. Assume that the direct method is used for disclosing cash flows from operating activities. Select the appropriate letter to indicate where cadi transaction should be disclosed on the statement of cash flows or whether that item would not be reported on the statement of cash flows.