For each of the items below, indicate whether the cash flow relates to an operating activity, an investing activity, or a financing activity.

a. Cash receipts from customers for services rendered.

b. Sale of long-term investments for cash.

c. Acquisition of plant assets for cash.

d. Payment of income taxes.

e. Bonds payable issued for cash.

f. Payment of cash dividends declared in previous year.

g. Purchase of short-term investments (not cash equivalents) for cash.