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Indicate whether each of the following items should be classified as an operating, investing, or financing activity on the statement of cash flows. If an item does not belong on the statement, indicate as "NA" (Not applicable) a. Declaration of dividends on common shares, to be paid later b. Payment of dividends on common shares c. Purchase of equipment NA Operating d. Receipt of cash from the sale of a warehouse Financing e. Receipt of cash through a long-term bank loan f. Interest payments on a long-term bank loan 8. Acquisition of land for cash h. Investment in another company by purchasing some of its shares i. Net decrease in accounts payable