Identify the following as operating (O), financing (F), or investing (I) activities:

a. Proceeds from borrowing

b. Purchases of property, plant and equipment

c. Cash from sale of a business segment

d. Interest payments to lenders

e. Cash from sales of goods and services

f. Payment of dividends

g. Payments for purchase of inventory h. Payments for taxes

i. Repurchase of a firms own shares

j. Cash collections from loans to others