Classify the following activities as Operating, Investing, or Financing.

(a) $3,000 received from the sale of a truck

(b) $23,000 year-over-year increase in accounts receivable

(c) $13,000 year-over-year decrease in accounts payable

(d) $150,000 loan from a local bank

(e) $20,000 dividends paid to stockholders

(f) $20,000 treasury stock purchased on the open market

(g) $37,000 depreciation expense

(h) $65,000 loss from the sale of a building