Indicate in which part of the statement of cash flows each item would appear: operating activities, investing activities, or financing activities. a. Cash received from customers.
b. Cash paid to stockholders (dividends).
c. Cash received from issuing new common stock.
d. Cash paid to suppliers.
e. Cash paid to purchase a new office building.

The blumer company entered into the following transactions during 2012: 1. the company was started with $22,000 of common stock issued to investors for cash. 2. on july 1, the company purchased land that cost $15,500 cash. 3. there were $700 of supplies purchased on account. 4. sales on account amounted to $9,500. 5. cash collections of receivables were $5,500. 6. on october 1, 2012, the company paid $3,600 in advance for a 12-month insurance policy that became effective on october 1. 7. supplies on hand as of december 31, 2010 amounted to $225. the amount of cash flow from investing activities would be: