Bingo has the following items in its accounts:

(a) Dividends payable

(b) Cash from loan

(c) Sale of goods on credit

(d) Purchase of goods for cash

(e) Cash purchase of property, plant and equipment

(f) Cash on sale of motor car 

(g) Loan repaid

(h) Taxation payable

(i) Receipts from share capital issue

(j) Bank interest paid 

Required: 

Are the above items recorded in the income statement, the statement of cash flows, or both? If these items appear in the statement of cash flows, state which heading would be most appropriate when using the direct method (e.g., net cash inflow from operating activities) under IFRS.