3a Indicate the following as financing activities (F) or investing activities (I). (a) Purchase of land (b) Repayment of debt principal (c) Purchase of treasury stock (d) Increase in short-term debt (e) Reduction of long-term debt (f) Gain on sale of land (g) Purchase of common stock of another firm (h) Resale of treasury stock (i) Payment of cash dividends (j) Purchase of equipment 3.b.j Indicate which of the following current assets and current liabilities are operating accounts (O) and thus included in the adjustment of net income to cash flow from operating activities and which are cash (C), investing (I), or financing (F) accounts. (a) Dividends payable (b) Marketable securities (c) Certificate of deposit (d) Accounts payable (e) Current portion of long-term debt (f) Notes payable (to bank) (g) Interest payable (h) Inventory (i) Accounts receivable (j) Notes receivable-officers