Classify the following activities into operating activities, investing activities, financing activities, cash activities:

Sr. No. Activity Type of Activity
1. Purchase of machinery Investing activity
2. Proceeds from issue of equity shares. Financing activity
3. Cash Sales(goods/services) Operating activity
4. Proceeds from long-term borrowings. Financing activity
5. Proceeds from sales of old machinery Investing activity
6. Cash receipt from debtors. Operating activity
7. Trading commission received Operating activity
8. Purchase of investment. Investing activity
9. Redemption of preference shares. Financing activity
10. Cash purchase Operating activity
11. Proceeds from sale of investment. Investing activity
12. Purchase of goodwill. Investing activity
13. Cash paid to supplier Operating activity
14. Interim dividend paid on equity shares. Financing activity
15. Wages and salaries paid Operating activity
16. Proceeds from sale of patents. Investing activity
17. Interest received on debentures held as investment. Investing activity
18. Interest paid on long-term borrowings. Financing activity
19. Office and administrative expenses Operating activity
20. Manufacturing overhead paid. Operating activity
21. Dividend received on shares held as investment. Investing activity
22. Rent received on property held as Investment. Investing activity
23. Selling and distribution expenses paid Operating activity
24. Income tax paid. Operating activity
25. Dividend paid on preferences shares Financing activity
26. Underwriting commission paid. Financing activity
27. Rent paid. Operating activity
28. Brokerage paid on purchase of shares. Investing activity
29. Bank overdraft Financing activity
30. Cash credit. Financing activity
31. Short-term deposit. Cash Equivalent
32. Marketable securities. Cash Equivalent
33. Refund of income-tax received. Operating activity
34. Buy back of equity shares Financing activity
35. Discount allowed to customers Operating activity
36. Discount received from suppliers. Operating activity

However, every item should be considered according to the additional information if any.

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