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