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