Cash flow items must be categorized into one of four categories. Identity each item as operating(O), investing(I), financing(F), or mon-cash (N). Cash purchase of merchandise inventory Cash payment of dividends___ Cash receipt from the collection of long-term notes receivable___ Cash payment for income taxes___ Purchase of equipment in exchange for notes payable___ Cash receipt from sale of land___ Cash received from borrowing money___ Cash receipt for interest income___ Cash receipt from the issuance of common stock___ Cash payment of salaries___