For each of the items below, indicate whether it is (1) a cash flow from an operating activity, (2) a cash flow from an investing activity, (3) a cash flow from a financing activity, (4) a noncash investing and financing activity, or (5) none of the above:

a. Received cash as interest earned on bond investment

b. Received cash as refund from supplier

c. Borrowed cash from bank on six-month note payable

d. Exchanged, at a gain, stock held as an investment for a parcel of land

e. Invested cash in a money market fund (cash may be easily withdrawn from the fund)

f. Loaned cash to help finance the start of a new biotechnology firm