Ben Burton Pty Ltd has the following items in its accounts, state whether each of the below items would appear in the statement of cash flows and, if so, under which classification it would appear (investing, operating, financing or non-cash). Bank interest paid Loan repaid Operating Non-cash item Financing Investing Cash purchase of fixed asset Sale of goods on credit Taxation payable Receipts from share capital issue Cash from loan Dividends paid Purchase of goods for cash