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Classify each of the following cash flows as one of a cash flow from operations (CFO), a cash flow from investing activities (CFI), a cash flow from financing activities (CFF) or a non-cash transaction (N).
A) Payment of cash dividends
B) Issuing common shares for cash
C) Principal repayments on long-term debt
D) Interest payments on long-term debt
E) Purchase of capital assets
F) Purchase of inventory
G) Collection of accounts receivable
H) Payment of salaries
I) Amortization expense
J) Sale of land
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