EA $3.$ LO $16\mathrm{.}2$ In which section of the statement of cash flows would each of the following transactions be included? For each, identify the appropriate section of the statement of cash flows as operating $($O$),$ investing $($I$),$ financing $($F$),$ or none $($N$).($Note: some transactions might$$

involve two sections.$)$

A$.$ borrowed from the bank for business loan$$

B$.$ declared dividends, to be paid next year$$

C$.$ purchased treasury stock$$

D$.$ purchased a two$-$year insurance policy$$

E$.$ purchased plant assets$$