Cash Flow Classification in Financial Reporting

As part of the annual financial reporting process, company ABC has prepared its cash flow statement for the fiscal year. During the review, it was noted that the company had the following transactions:

• Issued new shares for $500,000.
• Paid dividends of $150,000.
• Sold a piece of equipment originally purchased for $200,000 for $80,000.
• Received $300,000 from customers for services rendered.
• Paid $200,000 in salaries and wages.

Based on this information, which of the following cash flows would be classified under financing activities in the cash flow statement?