Save the Children Foundation has the following types of cash receipts and disbursements during its current fiscal year. Indicate in which categories each of these flows would be reported in the Foundations statement of cash flows.

a. Unrestricted contributions

b. Sales of handmade crafts

c. Contributions restricted to capital asset acquisition

d. Contributions to endowments

e. Investment earnings on endowments, not required to be added to the endowment

f. Salaries

g. Interest paid on short-term loan

h. Capital asset purchases

i. Investments sold

j. Short-term loan proceeds

k. Contributions made to other organizations

l. Capital lease payments.