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9. Which of the following is not classified among the operating activities in a statement of cash flows? A) Payment of interest on a bank loan. B) Payment of the principal amount owed on a bank loan. C) Payment of an account payable to a merchandise supplier. D) Payment of income taxes. 10. All of the following are financing activities except: A) Borrowing money. B) Lending money. C) Selling capital stock. D) Paying dividends. 11. A cash dividend paid to shareholders is reported on the: A) Financing activities section of the statement of cash flows. B) Balance sheet. C) Income statement. D) Operating activities section of the statement of cash flows. 12. In a statement of cash flows, payments of dividends are classified as: A) Operating activities. B) Financing activities. C) Investing activities. D) Costs and Expenses