Identifying Financing Cash Flows Indicate items from the following list that would be included in the financing activities section of the statement of cash flows. Indicate whether items would be added or subtracted in the financing activities section. a. Patent amortization recognized amounted to $30,000. b. Plant assets costing $4,000 were purchased with cash. c. Sold a long-term investment in another company's common stock for $5,000. d. Borrowed $40,000 cash for capital projects on a note payable. (Hint: Loan proceeds are received and used to purchase property, plant, abd equipment from entities other than the lender.) e. Paid a cash dividend of $5,000. f. Depreciation recognized amounted to $80,000. g. Purchased land for $85,000 cash. h. Issued common stock, $1 par, for $200,000. i. Purchased a 3-month U.S. Treasury bill, $5,000. The company's accounting policy treats such securities as cash equivalents. j. Purchased a patent for $5,000. Note: If an item is not included in the Financing activities section, enter "N/A" in the added or subtracted column