Complete the Following Table by Identifying the Section of the Statement

Complete the following table by identifying the section of the statement of cash flows for each of the following activities.Assume all transactions involve cash.
$$\begin{array} { | l | l | l | l | } \hline & \text { Operating } & \text { Investing } & \text { Financing } \\\hline \text { Gives customer refund on returned goods } & & \\\hline \text { Pays shareholders a dividend of \$2 per share } & & & \\\hline \text { Purchases inventory } & & & \\\hline \text { Receives payment from major customer } & & & \\\hline \text { Sells stock in its initial public offering } & & & \\\hline \text { Purchases stock in another company } & & & \\\hline \text { Sells old factory machinery } & & & \\\hline \text { Pays federal income taxes } & & & \\\hline \text { Issues bonds payable } & & & \\\hline \text { Makes payment on bank loan } & & & \\\hline \begin{array} { l } \text { Receives dividend of \$2 per share on stock } \\\text { from another company }\end{array} & & & \\\hline\end{array}$$