9 Classify the following items as an operating (O) activity, investing (1) activity, financing (F) activity or does not appear on the Statement of Cash Flows (N/A) in column A. If the item should appear in more than one section, enter as many activities as needed. In column B, identify whether the item represents a decrease in cash (-), an increase in cash (+), or neither (N/A). Merchandise inventory was sold for cash. A cash dividend was declared 2 and paid. Accounts payable decreased 3. during the year. Sold shares in another 4. company (WestJet). Collected cash on accounts 5. receivable. Exchanged 10,000 common 6. shares for new equipment. Income taxes paid included 7. the pavable from last year B A Decrease Activity (-) or (0, 1, F. Increase or N/A) (+) DELL