A list of cash receipts and cash payments for Bexis Communications is presented below. Classify each amount as operating, investing, or financing, assuming that Bexis Communications reports under IFRS. Use the direct method.

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Classification Cash Receipt or Payment Cash receipts from issuing equity to owners Cash payrnents for interest Cash receipts from the sale of productive assets (e.g., property, plant, and equipment) Cash receipts from customers Cash payments to suppliers and employees