Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine the specific eight-digit Codification citation (XXX-XX-XX-X) for accounting for each of the following items:

1. Disclosure of interest and income tax paid if the indirect method is used.

2. Primary objectives of a statement of cash flows.

3. Disclosure of noncash investing and financing activities.