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Indicate in which part of the statement of cash flows each item would appear: operating activities (O), investing activities (I), or financing activities (F).

(a) _____ Cash received from customers.

(b) _____ Cash paid to stockholders (dividends).

(c) _____ Cash received from issuing new common stock.

(d) _____ Cash paid to suppliers.

(e) _____ Cash paid to purchase a new office building.

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