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) Identify how each of the following items is shown on the statement of cash flows. Identify each as operating (O), investing (I), financing (F),

) Identify how each of the following items is shown on the statement of cash flows. Identify each as operating (O), investing (I), financing (F), or non-cash investing and financing (N).

Item

(O), (I), (F), (N)

Cash received for the collection of long-term notes receivable

Cash purchase of treasury stock

Land received in exchange for issuance of common stock

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