Indicate where it should appear on the statement of cash flows:

1. Indicate where it should appear on the statement of cash flows:
   
   . Cash received from collections of loans

Investing activity - Cash inflow

2. Indicate where it should appear on the statement of cash flows:
   
   . Cash paid for retiring common stock

Financing activity - cash outflow

3. Indicate where it should appear on the statement of cash flows:
   
   Cash paid to employees for salaries

Operating activity - cash outflow

4. Indicate where it should appear on the statement of cash flows:
   
   Cash from the sale of marketable securities

Investing activity - Cash inflow

5. Indicate where it should appear on the statement of cash flows:
   
   Cash used to pay dividends

Financing activity - Cash outflow

6. Indicate where it should appear on the statement of cash flows:
   
   Cash from the sale of services to customers

operating activity - cash inflow

7. Indicate where it should appear on the statement of cash flows:
   
   Cash paid to government agencies for taxes

operating activity - cash outflow

8. Indicate where it should appear on the statement of cash flows:
   
   Cash received from the sale of equipment

Investing activity - cash inflow

9. One important difference between return on assets (ROA) and return on common shareholder's
   equity (ROCE) is that:

ROA does not differentiate based on how a company finances its assets;
ROCE does.

10. Return on common equity can be disaggregated into profit margin for ROCE,
    ___________________________, and __________________________

asset turnover , capital structure leverage