Refer to the Codification to determine the correct classification in the statement of cash flows (operating, investing, or financing) for the following transactions: 1. Cash contributions to charities 2. Proceeds from insurance on a building that was destroyed 3. Cash payments made to settle an asset retirement obligation 4. Payment for costs of debt issuance 5. Receipts from the sale of securities that were acquired specifically for resale 6. Cash payments to settle lawsuits 7. Interest paid that is capitalized into the cost of a building