In what section of the statement of cash flows $($operating$,$ financing, or investing$)$ would each of the following items appear?

a$.$ Issuance of common shares to investors

b$.$ Payment of dividends to shareholders

c$.$ Purchase of new property, plant, and equipment

d$.$ Proceeds from the sale of old property, plant, and equipment

e$.$ Gain or loss on the sale of property, plant, and equipment

f$.$ Net income

g$.$ Proceeds from a bank loan

h$.$ Retirement of debt

i$.$ Proceeds from the sale of a long$-$term investment in another company

j$.$ Net change in inventory