Which of the items listed below can be classified as a financing activity?

a. Common stock dividends

b. General and administrative expenses

c. Sales and marketing expenses

d. Common stock issues

e. Common stock repurchases

f. Sales revenue

g. Research and development expenditures

h. Additions to property and equipment

i. Account receivable

A) a, d, e

B) b, c, f

C) a, b, c

D) d, f, i