In the statement of cash flows, which of the following would be classified as an operating cash flow? Choose ALL that apply (this is an all or nothing question you must correctly choose all correct answers to receive any credit for this question).

a. Purchase of inventory for $25,000 cash. b. Collection of cash from the sale of land. c. A $50,000 increase in the accruals account on the balance sheet. d. Principle reduction payment on a short-term bank loan. e. None of the actions listed above would be classified as an operating cash flow.