32. Statement of cash flows. For each event listed below, select the appropriate category which describes the effect of the event on a statement of cash flows: a. Cash provided/used by operating activities. b. Cash provided/used by investing activities. c. Cash provided/used by financing activities. d. Not a cash flow. 1. Payment on long-term debt Issuance of bonds at a premium 2. 3. Collection of accounts receivable 4. Cash dividends declared Issuance of stock to acquire land 5. Sale of available-for-sale securities (long-term) 6. 7. Payment of employees' wages 8. Issuance of common stock for cash Payment of income taxes payable 9. Purchase of equipment 10