Five sections for reporting items in an Internal Service Fund Statement of Cash Flows prepared using the direct method (excluding the reconciliation of operating income to cash flows from operations) are: A. Operating Activities B. Noncapital Financing Activities C. Capital and Related Financing Activities D. Investing Activities E. Noncash Financing and Investing Activities Using these five sections, indicate in which section each of the following Internal Service Fund transactions should be reported. If a transaction should not be reported on the Statement of Cash Flows, indicate it using the letter "X". 1. Purchase of an Internal Service Fund capital asset for cash 2. Providing services to other funds on a cash basis 3. Issuing refunding bonds to refinance bonds issued 10 years ago to provide financing for capital asset acquisitions 4. Transfer from a Special Revenue Fund for the specific purpose of financing an Internal Service Fund capital asset purchase 1. Purchase of an Internal Service Fund capital asset for cash 2. Providing services to other funds on a cash basis 3. Issuing refunding bonds to refinance bonds issued 10 years ago to provide financing for capital asset acquisitions 4. Transfer from a Special Revenue Fund for the specific purpose of financing an Internal Service Fund capital asset purchase 5. Payment of office workers' salaries 6. Purchases of investments with cash received from issuing bonds to finance construction of Internal Service Fund capital assets 7. Issuing bonds to provide operating cash for the Internal Service Fund 8. Signing a capital lease for equipment to be used by activities accounted for in the Internal Service Fund 9. Interest received during the year earned on investments 10. Interest paid on bonds issued to finance construction of an Internal Service Fund capital asset