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From the following list, identify each item as operating (O), investing (I), financing (F), or not separately reported on the statement of cash flows (N).

From the following list, identify each item as operating (O), investing (I), financing (F), or not separately reported on the statement of cash flows (N).

Item

1 Payment of cash dividend on common stock

2 Payment of cash dividend on preferred stock

3 Distribution of stock dividend

4 Declaration of stock split

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