For each of the following items, indicate whether it would be classified and reported under the operation activities (OA), investing activities (IA), or financing activities (FA) section of statement cash flows:

a. Cash receipts from selling merchandise.
b. Cash payments for wages and salaries.
c. Cash proceeds from sales and stock.
d. Cash purchase of equipment.
e. Cash dividends paid.
f. Cash received from bank loan.
g. Cash payments from inventory.
h. Cash receipts from services rendered.
I. Cash payments for taxes.
j. Cash proceeds from sale of property no longer needed as expansion site.

a. financing activity