Cash flow items must be categorized into one of four categories. Identify each item as operating (O), investing (I), financing (F), or non-cash (N). If reported on the statement of cash flows, decide whether the transaction should be shown as a positive cash flow (+) or a negative cash flow (-):

a. Cash receipt of $500,000 from the issuance of common stock.

b. Cash payment of $3,800 for office supplies purchased.

c. Cash receipt of $300,000 from borrowing money.

d. Cash payment of $8,800 to stockholders as dividends.

e. Cash receipt of $1,200 from a customer for services performed.

f. Purchased equipment with cash $9,000.
g. Paid office rent of $3,000 for the month.
h. Purchase of land worth $1,000,000 in exchange for notes payable.
i. Cash payment of $600 to employees for wages for the week.
j. Cash receipt of $300 from interest income.