Classify each of the following cash flows as an (1) operating activity, (2) investing activity, or (3) financing activity. + a. Cash paid for dividends. b. Cash received from the sale of land. + c. Cash received on sale of merchandise. + d. Cash received on the issuance of a note payable. e. Cash paid for interest on a note payable. f. Cash paid to reduce the principal balance of a note payable.