In what section of the statement of cash flows (operating, financing, or investing) would each of the following items appear? a. Proceeds from the sale of old equipment b. Proceeds from a bank loan c. Net income d. Payment of dividends to shareholders e. Proceeds from the sale of long-term investments f. Net change in accounts receivable g. Repayment of loan principal h. Issuance of common shares to investors i. Gain or loss on the disposal of old equipment j. Purchase of new computer equipment