Five sections for reporting items in an Internal Service Fund Statement of Cash Flows prepared using the direct method $($excluding the reconciliation of operating income to cash flows from operations$)$ are:

A$.$ Operating Activities

B$.$ Noncapital Financing Activities

C$.$ Capital and Related Financing Activities

D$.$ Investing Activities

E$.$ Noncash Financing and Investing Activities

Using these five sections, indicate in which section each of the following Internal Service Fund transactions should be reported. If a transaction should not be reported on the Statement of Cash Flows, indicate it using the letter $$X$.$