Cash Flow Computations
From the following selected data compute:
1. Net cash flow provided (used) by operating activities.
2. Net cash flow provided (used) by investing activities.
3. Net cash flow provided (used) by financing activities.
4. Net increase (decrease) in cash during the year.
5. The cash balance at the end of the year.


Cash receipts from:
Customers.. . $270,000
Investments by owners.. . 54,000
Sale of building.. . 90,000
Proceeds from bank loan.. . 60,000
Cash payments for:
Wages.. . $ 82,000
Utilities.. . 3,000
Advertising.. . 4,000
Rent.. . 36,000
Taxes.. . 67,000
Dividends.. . 20,000
Repayment of principal on loan.. . 40,000
Purchase of land.. . 106,000
Cash balance at beginning of year.. . $386,000

In addition to what I said on the other board about our homework guidelines, could you please not post the same question in two places -- it's confusing.

Would cash receipts from selling merchandise be classified and reported under the operating activities, investing activities, or financing activities section of a statement of cash flows ?