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