Score Part 1: Classification of business transactions (21%, 3 points each) Please decide whether the following transactions should be classified into the statement of cash flows in the bracket. If not, please indicate "Not included". If yes, please classify the following business transactions as either an operating activity", "investing activity" or "financing activity". ( ( ( ( ( ( ( ) 1. Declared a stock dividend to outstanding stocks. ) 2. Paid wages to employees in accounting department. ) 3. Paid income taxes for the income earned. ) 4. Received cash dividends from investee. ) 5. Paid dividends declared in the prior year. ) 6. Received cash from short-term borrowing. ) 7. Collected loans made to borrowers. 1/5