List the categories of the cash flow statement in order of importance and explain how does the cash flow statement help investors and creditors evaluate management decisions. High Rise Corporation Ltd has the following items for you to consider in preparing its cash flow statement. Arrange this list of activities under the right category (operating, investing, financing). Indicate next to each item if it is cash inflow "+" or cash (outflow "-"). Depreciation expense, Payment of salaries, Cash receipt of dividends, Interest expense and payments, Cash receipt from issue of ordinary shares, Cash receipt from sale on non-current assets, Payment to suppliers, Cash receipt from issue of bills payable, Payment of cash dividends, Income tax expense and payments, Collection form customers, Purchase of non-current assets, Payments of bills payable