Helen Hobbs has the following items in its accounts:
a. Bank interest paid
b. Loan repaid
c. Cash purchase of fixed asset
d. Sale of goods on credit
e. Taxation payable
f. Receipts from share capital issue
g. Cash from load
h. Dividends payable
i. Purchase of goods for cash
State whether each of the above items would appear in the statement for cash flows and if so, under which classification it would appear (investing, operating or financing).