Determine the Statement of Cash Flows classification [operating (O), investing (I) or financing (F)] for the following items (1 point each answer).
a. [ Select ] ["Operating", "Investing", "Financing"] A manufacturer paying cash dividends to shareholders
b. [ Select ] ["Operating", "Investing", "Financing"] A clothing company selling a t-shirt for cash
c. [ Select ] ["Operating", "Investing", "Financing"] A restaurant borrowing $20,000 from the bank.
d. [ Select ] ["Operating", "Investing", "Financing"] A consulting company paying its utility bill.
e. [ Select ] ["Operating", "Investing", "Financing"] A clothing company acquiring the right to use the Hawkeye