Molly Winter Pty Ltd has the following items in its accounts.
a. Bank interest received.
b. Depreciation of delivery van.
c. Cash purchase of office equipment.
d. Sale of goods for cash.
e. GST payable.
f. Receipts from share capital issue.
g. Cash from debenture.
h. Dividends payable.
i. Purchase of goods on credit.

Required
State whether each of the items listed would appear in the statement of cash flows and, if so, under which classification it would appear (investing, operating or financing).