For each event listed below, select the appropriate category which describes the effect of the event on a statement of cash flows: a. Cash provided/used by operating activities. b. Cash provided/used by investing activities. c. Cash provided/used by financing activities. d. Not a cash flow. ____ 1. Payment on long-term debt ____ 2. Issuance of bonds at a premium ____ 3. Collection of accounts receivable ____ 4. Cash dividends declared __ 5. Issuance of stock to acquire land ____ 6. Sale of available-for-sale securities (long-term) ____ 7. Payment of employees' wages 8. Issuance of common stock for cash ____ 9. Payment of income tax payable ____ 10. Purchase of equipment ____ 11. Purchase of treasury stock (common) ___ 12. Sale of real estate held as a long-term investment