1: Statement of Cash Flows (12 points) For each event listed below, select the appropriate category for the event to be reported on a Statement of Cash Flows. A. Operating Activities B. Investing Activities. C. Financing Activities. D. Not a cash flow. 1. Payment of common stock dividends A 2. Collection of notes receivable A 3. Payment of salaries C A 4. Payment on mortgage payable 5. Issuance of common stock for cash 6. Sale of equity securities 7. Collection of accounts receivable 8. Purchase of treasury stock B 9. Purchase of delivery vehicle 10. Issuance of common stock for land 11. A1 11. Collection of interest on notes receivable 12. Payment of income tax payable