) 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 payment of dividend Cash paid for income tax expense Land received in exchange for issuance of common stock

Item	(O), (I), (F), (N)
Cash payment of dividend
Cash paid for income tax expense
Land received in exchange for issuance of common stock

10) _____________