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