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

a. Cash paid to employees.

b. Cash received from debentures.

c. Payment of income tax.

d. Gain/loss from the sale of motor vehicle.

e. Cash outlay for the purchase of office equipment.

f. Dividends paid to shareholders.

g. Proceeds from issue of shares.

h. Repayment of debt.

i. Change in accounts payable.

j. Profit.