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Kirby Corporation had the following transactions.
1. Issued $160,000 of bonds payable.
2. Paid utilities expense.
3. Issued 500 shares of preferred stock for $45,000.
4. Sold land and a building for $250,000.
5. Lent $30,000 to Dead End Corporation, receiving Dead End's 1-year, 12% note. Classify each of these transactions by type of cash flow activity (operating, investing, or financing).
What is the difference between a rule-based and principle-based system? Discuss the Global Reporting Initiative, its purpose, the standard setting process, the use of its reporting system, etc.
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