Classify each of the following activities as being either operating, investing or financing for the purpose of preparing a statement of cash flows. Indicate whether there is an inflow (I) or outflow (O) of cash:

a) Sale of land and buildings for cash

b) Payment of wages to employees

c) Withdrawal of cash by the owner

d) Repayment of a bank loan

e) Cash purchase of a truck by a manufacturing company

f) Lease of a fleet of motor vehicles by a courier business

g) Borrowing of money from a finance company on a long-term basis

h) Cash received from customers for the sale of goods