Try another version of this question Cash flow items must be categorized into one of four categories. Identify each item as operating (O), investing (I), financing (F), or non-cash (N). Cash Flow Items Category Cash receipt for interest income. Cash receipt from the collection of long-term notes receivable. Purchase of equipment in exchange for notes payable. Cash payment for income taxes. Cash purchase of merchandise inventory. Cash payment of dividends. Cash receipt from the issuance of common stock. Cash payment of salaries. Cash received from borrowing money. Cash receipt from the sale of land. Cash Flow Items Category Cash receipt for interest income. Operating Cash receipt from the collection of long-term notes receivable. Investing Purchase of equipment in exchange for notes payable. Non-Cash Cash payment for income taxes. Operating Cash purchase of merchandise inventory. Operating Cash payment of dividends. Financing Cash receipt from the issuance of common stock. Financing Cash payment of salaries. Operating Cash received from borrowing money. Financing Cash receipt from the sale of land. Investing