In what section of the statement of cash flows (operating, financing, or investing) would each of the following items appear?
a. Issuance of common shares to investors
b. Payment of dividends to shareholders
c. Purchase of new property, plant, and equipment
d. Proceeds from the sale of old property, plant, and equipment
e. Gain or loss on the sale of property, plant, and equipment
f. Net income
g. Proceeds from a bank loan
h. Retirement of debt
i. Proceeds from the sale of a long-term investment in another company
j. Net change in inventory