Classifying cash flows The below items were taken from a listed company's statement of cash flows. Classify each item as operating, investing or financing. For each item state whether cash is increasing or decreasing. 1 Cash received from issue of share capital 2 Cash received from customers 3 Purchases of property, plant and equipment 4 Cash paid to suppliers 5 Cash paid for dividends to shareholders 6 Repayment of loan interest 7 Cash paid to employees 8 Cash borrowed from the bank 9 Cash proceeds received from sale of investment in another company 10 Income taxes paid 11 Repayment of loan principal 12 Dividend paid