6. Investing activities include collecting cash on loans made payment of dividends obtaining capital from owners repaying money previously borrowed D) 7. Payment of dividends would be included in which section of the Statement of Cash Flows: A) Operating Activities Investing Activities Financing Activities Non-cash transactions 8. Sale of land at cost would be included in which section of the Statement of Cash Flows: A) Operating Activities Investing Activities Financing Activities D) Non-cash transactions