Classify each of the following as an operating activity, an investing activity, or a financing activity. Also identify those items that are not reported on the statement of cash flows prepared by the direct method. a. Net income b. Payment of dividends c. Borrowing d. Payment of cash to suppliers e. Making a loan f. Receipt of cash dividends g. Depreciation expense h. Purchase of equipment i. Issuance of shares j. Purchase of another company k. Payment of a note payable 1. Payment of income taxes m. Collections from customers n. Accrual of interest revenue o. Expiration of prepaid expense