1. Identify whether each of the following list of items is an operating activity cash flow (O), an investing activity cash flow (I), a financing activity cash flow (F), or NC(non-cash investing and financing activity) You also need to tell me whether the transaction is an increase to the cash flow statement or a decrease. (10 pts) Sale of equipment for cash. Increase in Accounts Receivable. Decrease in Accounts Payable Issuance of Stock Repayment of long term borrowings. Increase in income tax payable. Purchases of equipment with cash. Purchases of equipment financed with a note. Depreciation Expense Payment of cash dividends