Which of the following is not classified among the operating activities in a statement of cash flows?

a. Payment of interest on a bank loan.

b.Payment of the principal amount owed on a bank loan.

c.Payment of an account payable to a merchandise supplier.

d.Payment of income taxes.

All of the following are financing activities except

a. borrowing money

b. lending money

c. selling capital stock

d. paying dividends

Which of the following is not classified among the investing activities in a statement of cash flows?

a.Purchase of marketable securities for cash.

b.Collection of the principal amount of cash loans made to others.

c.Investment of cash made in the business by the owners.

d.Purchase of plant assets for cash.