Research Case 21-7 FASB codification; locate and extract relevant information and cite authoritative support for a financial reporting issue; cash flow classification

This ones got me stumped, you say to no one in particular. First day on the job; Id better get it right. Its the classification of notes payable in the statement of cash flows has you in doubt. Having received an A in Intermediate Accounting, you know that a note payable representing a bank loan is a financial activity, but this one is a note payable to your employers primary merchandise supplier. I wonder if the accounting is the same.

Required:

1. Obtain the relevant authoritative literature on cash flow classification using the FASB Accounting Standards Codification. You might gain access at the FASB website (www.fasb.org). What is the specific nine-digit codification citation (XXX-XX-XX-X) that specifies the classification of notes payable to suppliers?
2. Is accounting the same for both short-term and long-term notes payable to suppliers?