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 payment of dividends. Cash received from borrowing money. Cash receipt from the sale of land. Cash payment for income taxes. Cash receipt from the issuance of common stock. Cash receipt from the collection of long-term notes receivable. Cash payment of salaries. Purchase of equipment in exchange for notes payable. Cash purchase of merchandise inventory. Cash Flow Items Category Cash receipt for interest income. Operating Cash payment of dividends. Financing Cash received from borrowing money. Financing Cash receipt from the sale of land. Investing Cash payment for income taxes. Operating Cash receipt from the issuance of common stock. Financing Cash receipt from the collection of long-term notes receivable. Investing Cash payment of salaries. Operating Purchase of equipment in exchange for notes payable. Non-Cash Cash purchase of merchandise inventory. Operating