Question $4$ of $10$

$-11$

In what sectionof the statement of cash flows $($operating$,$ financing, or investing$)$ would each of the following items appear?

$2.$ Issumnce of common shares to imestors

b$.$ Payment of dividends to shareholders

C$.$ Purchase of new property, plant, and equipment

d$.$ Proceeds from the sale of old property, plant, and equipment

e$.$ Gain or loss on the sale of property, plam: and equipment

f$.$ Net income

$8.$ Proceeds from a bank loan

h$.$ Retirement of debt

i$.$ Proceeds from the sale of a long$-$term investment in another company

Net change in inventory