Classify each of the following cash flows as one of a cash flow from operations (CFO), a cash flow from investing activities (CFI), a cash flow from financing activities (CFF) or a non-cash transaction (N), give reasons and identify impact on cash flow: Item Cash flow type: Reason, in brief? Impact: (CFO)PERATING, (D)ecrease (CFF)INANCING, (CFI)NVESTING (1)ncrease OR (N) in Cash NON CASH or A) Payment of cash dividends B) Issuing common shares for cash C) Repayments on long-term debt D) Cash purchase of capital long term assets E) Cash purchase of inventory F) Collection of accounts receivable G) Payment of salaries H) Depreciation expense 1) Cash sale of land J) Exchange of land for patent