For each event list below, select the appropriate category which describes the effect of the event on a statement of cash flows. Cash provided/used by operating activities. Cash provided/used by investing activities. Payment on long-term debt. Issuance of bonds at a premium. Collection of accounts receivable. Cash dividends declared. Issuance of stock to acquire land. Sale of available-for-sale securities (long-term) Payment of employees' wages. Issuance of common stock for cash. Payment of income taxes payable. Purchase of equipment. Sale of real estate held as a long-term investment