Identify how each of the following items is shown on the statement of cash flows. Identify each as operating (O), investing (1), financing (F), or non-cash investing and financing (N). Item |(o)(1), (F), (N) 11 Cash received for the collection of long-term notes receivable 12 Cash purchase of treasury stock 13 Land received in exchange for issuance of common stock 4 Cash payment for salaries