Use the following information for questions 1015. Ingles Corp., a private company reporting under ASPE, engaged in the following transactions. For each transaction, indicate where, if at all, it would be classified on the statement of cash flows. 10. Declaration and issue of a stock dividend: (a) operating activities section (b) investing activities section (c) financing activities section (d) does not represent a cash flow 11. Retirement of non-current debt (incurred for lending purposes) with cash: (a) operating activities section (b) investing activities section (c) financing activities section (d) does not represent a cash flow 12. Issue of preferred shares for cash: (a) operating activities section (b) investing activities section (c) financing activities section (d) does not represent a cash flow