How would these items be classified in a statement of cash flows prepared for a hairdressing franchise?

i)Payment of $600 for hairdressing supplies.
Ii)Takings from customers for the month.
Iii)Capital paid into the business by the owner.

Question

How would these items be classified in a statement of cash flows prepared for a hairdressing franchise?

i)Payment of $600 for hairdressing supplies.
Ii)Takings from customers for the month.
Iii)Capital paid into the business by the owner.

Quizplus · Accepted Answer

Payment for supplies is an operating outflow, takings from customers are operating inflows, and capital paid by the owner is a financing inflow.

How Would These Items Be Classified in a Statement of Cash