$8$ Classify the following transactions according to whether they relate to operating, investing or

financing activities or none of those categories for the purposes of preparing a statement of cash

flows.

a Received cash of $$14000$ from the sale of equipment previously used in carrying out the

entity's operations.

b Paid cash of $$10000$ to accounts payable for inventory previously purchased on credit.

c Received $$45000$ cash from accounts receivable.

d Paid cash dividends to shareholders of $$54000.$

e Issued shares in exchange for land for $$105000.$

f Paid insurance in advance for $$9000$ cash.

g Purchased vehicles for use in the business for $$48000$ cash.

h Deposited $$12000$ into a short$-$term deposit, redeemable at call.

i Issued $$85000$ in shares in exchange for cash.

j Borrowed $$40000$ in cash repayable in five years.