There are a few cash flow activities occurred during the year of 2022 in a firm. The firm sells some goods from inventory. The firm sells some machinery to a bank and leases it back for a period of 20 years. The firm buys back 1 million shares of stock from existing shareholders. 1). Which of above activity(ies) belong to CFO, CFI or CFF? 2). Will these actions increase or decrease the firm's cash balance consider the accounting procedure/standards