Question 18 (7 points) Statements of cash flows classify their sources (money coming in) and uses (money going out) of cash into different categories or sections called operating activities, investing activities, and financing activities. If it is not found on the statement of cash flows it would be not applicable. For each of the following items, enter the number for the corresponding section of the statement of cash flows as indicated below. Issuing new shares Paying wages owed to employees Declaring and paying dividends to shareholders Selling inventory to a customer on account Receiving interest that is owed from a customer Receiving cash from a bank loan 1. Operating activity Receiving cash from a bank loan 1. Operating activity Selling a patent for cash 2. Investing activity 3. Financing activity Receiving cash from the sale of a warehouse Paying income tax for the year 4. Not applicable Purchasing inventory on account Selling surplus equipment for cash at a loss Making a payment on a long-term bank loan Prepaying rent for the several months Selling bonds to investors for cash