32) Typical cash flows from investing activities include each of the following except: A) Payments to buy intangible assets. B) Payments to purchase property, plant and equipment or other productive assets (excluding inventory). C) Payments to acquire held-to maturity securities of other entities, except cash equivalents. D) Proceeds from the sale of equipment. E) Proceeds from collecting the principal amount of accounts receivable arising from customer sales. 34) Which one of the following is representative of typical cash flows from operating activities? A) Proceeds from collecting the principal amounts of loans. B) Repayment of principals on loans. C) Payments by a merchandiser to acquire equity securities of other companies. D) Receipts of cash sales. E) Proceeds from the issuance of bonds and notes payable