In what section of the statement of cash flows (operating, financing, or investing) would each of the following items appear?
a. Issuance of shares to investors
b. Payment of dividends to shareholders
c. Purchase of new property, plant, and equipment
d. Proceeds from the sale of old property, plant, and equipment
e. Gain or loss on the sale of property, plant, and equipment
f. Net earnings
g. Proceeds from a bank loan
h. Retirement of debt
i. Proceeds from the sale of long-term securities
j. Net change in inventories