QUESTION 3 (20 POINTS) The cash flows statement categories like transactions for optimal reporting. Identi following transactions as one of the following: fy each of the 1. Operating activity (O) 2. Investing activity () 3. Financing activity (F) 4. Non-cash investing and financing activity (NIF 5. Transaction that is not reported on the statement of cash flows (N) For each cash flow, indicate whether the item increases (+) or decreases (-) cash. Payment of cash dividend Loss on sale of land Net income Depreciation Expense Decrease in Accrued Liabilities Cash sale of Equipment Decrease in Merchandise Inventory Purchase of treasury stock Issuance of common stock A. B. C. F. G. H. -J. Payment of long-term debt