D 1 pts Question 1 American General Company experienced the following accounting events during Year 2: 1. Paid $4,000 cash for salary expense 2. Borrowed $8,000 cash from State Bank 3. Received $30,000 cash from the issue of common stock 4. Purchased land for $8,000 cash 5. Performed services for $14,000 cash 6. Paid $4,200 cash for utilities expense 7. Sold land for $7,000 cash 8. Paid a cash dividend of $1,000 to the stockholders 9. Paid $3,000 cash on the loan from State Bank The $8000 borrowed from State Bank would appear in which one of the following sections of the Statement of Cash Flows?