IX. Dividends - 4 Boston Flowers, Inc. declares a cash dividend of $100,000 on January 1, 2020 and pays the dividend on March 1, 2020. Record the transactions. Date Account Titles & Explanation Ref. Debits Credits X. Statement of Cash Flows - 7 Points Classify the following activities as Operating (O), Investing (1), Financing Activities (F), or Noncash (NC). Issuance of common stock for cash. Cash payments to employees for wages. Sale of land for cash. Purchase of a delivery vehicle for cash. Exchange of stock for equipment. Cash dividends paid to common stockholders. Cash payments to suppliers. XI. Short Answers - 6 Points