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 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 e. Paid a cash dividend of $5,000 f. Depreciation recognized amounted to $80,000 & Purchased land for $85,000 cash. h. Issued common stock, 51 par, for $200,000 Purchased a 3-month U.S. Treasury bill, $5,000. The company's accounting policy treats such securities as cash equivalente ]. Purchased a patent for $5,000 k. Purchased treasury stock, $3,500 1. 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. k. Purchased treasury stock, $3,500. Note: If an item is not included in the Financing activities section, enter "NA" in the added or subtracted column Included in Financing Added or Subtracted Section or Not In Financing Activities Section a. Financing Activity b. Not a Financing Activity: . . d. . . e. f 3 e 8 h e . . 1 k