March which section of the statement of cash flows (1-4) would report the item (A-J)

A. Decrease in inventory

B. Purchase of the stock of another company as investment

C. Loss on sale of equipment

D. Exchange of land for note payable

E. Sale of machinery held for use by the company

F. Dividends received on investment

G. Increase in income taxes payable

H. Issuance of bond payable

I. Payment of dividends to stockholders

J. Increase in accounts receivable

1. Operating activities
2. Financing activities
3. Investing activities
4. Schedule of noncash financing and investing