In which section (operating, investing, or financing) of a cash flow statement would you expect to see each of the following items? The cash flow statement is prepared under the indirect method, like the example in the chapter.

A. Net income B. Dividends paid C. Depreciation and other non-cash expenses included in net income D. Proceeds from new borrowings E. Proceeds from sales of land F. Amounts paid to buy back stock G. Capital expenditures made H. Changes in accounts receivable during the year I. Purchases of marketable securities