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A cash flow statement is divided into the following sections: cash flows from operating activities, cash flows from investing activities, and cash flows from financing activities. For each of the following events, state the section in which it would be listed.
a.   Paid cash to retire long-term note payable
b.   Payment of wages
c.   Issuance of shares
d.   Purchase of land
e.   Amortization expense
f.   Payment of dividends
g.   Sale of equipment
h.   Equipment rental fee
Textbook 
Financial Accounting, Canadian Edition
Edition: 5th
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ACC 925
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A year ago
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a.   financing activity
b.   operating activity
c.   financing activity
d.   investing activity
e.   operating activity (be careful - it is a non-cash item but still shows up here)
f.   financing activity
g.   investing activity
h.   operating activity
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