ses Drill Exercises E11.1. Classification of Cash Flows (Easy) State whether the following transactions affect cash flow from operations, free cash flow, financing flows, or none of them. a. Payment of a receivable by a customer b. Sale to a customer on credit c. Expenditure on plant d. Expenditure on research and development e. Payment of interest f. Purchase of a short-term investment with excess cash g. Sale of accounts receivable he Balance Sheet