Please indicate which section of the statement of cash flows should contain each of the following items and

Please indicate which section of the statement of cash flows should contain each of the following items and whether each item would result in an inflow or outflow of cash. The sections are Operating, Investing, and Financing.

a)  Received bank loan 

b)  Sold equipment at book value 

c)  Increase in accounts receivable

d)  Decrease in accounts payable 

e)  Amortization of a patent