From the following list of items, match the item to the correct cash flow activity (assume the indirect method is used). Also assume IFRS is followed and that the company has chosen to classify dividends paid as financing activities. If you determine that any of the items do not belong in any activity category, then select the "non-cash flow" category. 1. Issuance of shares to investors 2 Payment of dividends to shareholders 3. Purchase of new property, plant, and equipment 4. Proceeds from the sale of old property, plant, and equipment 5. Gain or loss on the sale of property, plant, and equipment 6. Net income 7. Proceeds from a bank loan