1. Indicate in which of the three categories Payment of taxes should appear and whether it is an inflow or an outflow of cash: a) Financing inflow b) Operating inflow c) Investing outflow d) None of the other alternatives are correct e) Financing outflow 2. Indicate in which of the three categories Purchase of merchandise on Account should appear and whether it is an inflow or an outflow of cash: a) Investing outflow b) None of the other alternatives are correct c) Operating inflow d) Financing outflow e) Financing inflow 3. Indicate in which of the three categories Dividends paid should appear and whether it is an inflow or an outflow of cash (assume ASPE is used): a) Investing outflow b) Financing inflow c) Financing outflow d) None of the other alternatives are correct e) Operating inflow