For each of the events listed below, select the category that best describes its effect on a statement of cash flows. Your categories are as follows: a. Cash provided/used by operating activities b. Cash provided/used by investing activities C. Cash provided/used by financing activities d. Not a cash flow item Events: 1. Payment on long-term debt 2. Issuance of bonds at a premium 3. Collection of accounts receivable 4. Cash dividends declared 5. Issuance of shares to acquire land 6. Sale of marketable securities (long-term) 7. Payment of employees' wages 8. Issuance of common shares for cash 9. Payment of income taxes payable 10. Purchase of equipment 11. Purchase of treasury stock (common) 12. Sale of real estate held as a long-term investment