Assuming the indirect method is used to prepare the statement of cash flows, tell whether each of the following items would appear

(a) In cash flows form operating activities

(b) In cash from investing activities

(c) In cash flows from financing activities,

(d) In the schedule of noncash investing and financing transactions, or

(e) Not on the statement of cash flows at all;

1. Dividends paid

2. Cash receipts from sales

3. Decrease in account receivable

4. Sale of plant-assets

5. Gain on sale investments

6. Issue of stock for plant assets

7. Issue of common stock

8. Net income