Indicate whether each of the following is either an inflow or an outflow of cash, and indicate if the item should be classified as operating, investing, or financing.

a. Receipt of cash from customers for goods sold.

b. Payment of cash to suppliers for inventory purchased.

c. Receipt of cash from a bank as a loan.

d. Payment of cash in return for buying a U.S. Treasury bond.

e. Payment of cash for buying a building.

f. Receipt of cash from selling a U.S. Treasury bond that had been held as an investment.

g. Payment of cash to employees for wages.

h. Receipt of cash for interest on a U.S. Treasury bond the company owns.

i. Payment of income taxes.

j. Receipt of cash for issuing stock to new shareholders.

k. Payments of dividends to shareholders.