Microsoft Corp. reported the following in its annual report to the Securities and Exchange Commission for fiscal year ending June 30, 2011. Classify each item as involving an operating, investing, or financing activity. Amounts are in millions.

a. Common stock dividends ................................................. $ 5,394

b. General and administrative expenses ............................... 4,222

c. Sales and marketing expenses ..........................................13,940

d. Common stock issues .......................................................... 2,422

e. Common stock repurchases ..............................................11,555

f. Sales revenue .......................................................................69,943

g. Research and development expenditures ........................ 9,043

h. Income taxes ......................................................................... 4,921

i. Additions to property and equipment ................................ 2,355

j. Accounts receivable ..............................................................14,987