An analysis of comparative balance sheets, the current year's income statement, and the general ledger accounts of gagliano corp. uncovered the following items. assume all items involve cash unless there is information to the contrary.
indicate how each item should be classified in the statement of cash flows using these four major classifications: operating activity (indirect method), investing activity, financing activity, and significant noncash investing and financing activity.

(a) payment of interest on notes payable. financing activityoper. activity(loss); invest. activity(cash proceeds from sale)operating activityinvesting activitynoncash investing and financing activity
(b) exchange of land for patent. operating activityinvesting activityoper. activity(loss); invest. activity(cash proceeds from sale)financing activitynoncash investing and financing activity
(c) sale of building at book value. investing activityoperating activitynoncash investing and financing activityoper. activity(loss); invest. activity(cash proceeds from sale)financing activity
(d) payment of dividends. financing activityoperating activitynoncash investing and financing activityinvesting activityoper. activity(loss); invest. activity(cash proceeds from sale)
(e) depreciation. operating activityinvesting activityfinancing activityoper. activity(loss); invest. activity(cash proceeds from sale)noncash investing and financing activity
(f) receipt of dividends on investment in stock. investing activityfinancing activityoper. activity(loss); invest. activity(cash proceeds from sale)operating activitynoncash investing and financing activity
(g) receipt of interest on notes receivable. noncash investing and financing activityoper. activity(loss); invest. activity(cash proceeds from sale)investing activityfinancing activityoperating activity
(h) issuance of capital stock. investing activityoper. activity(loss); invest. activity(cash proceeds from sale)financing activityoperating activitynoncash investing and financing activity
(i) amortization of patent. noncash investing and financing activityinvesting activityoper. activity(loss); invest. activity(cash proceeds from sale)operating activityfinancing activity
(j) issuance of bonds for land. oper. activity(loss); invest. activity(cash proceeds from sale)operating activityfinancing activityinvesting activitynoncash investing and financing activity
(k) purchase of land. financing activityoper. activity(loss); invest. activity(cash proceeds from sale)investing activityoperating activitynoncash investing and financing activity
(l) conversion of bonds into common stock. financing activityoperating activityinvesting activitynoncash investing and financing activityoper. activity(loss); invest. activity(cash proceeds from sale)
(m) loss on sale of land. noncash investing and financing activityinvesting activityoperating activityoper. activity(loss); invest. activity(cash proceeds from sale)financing activity
(n) retirement of bonds. noncash investing and financing activityoper. activity(loss); invest. activity(cash proceeds from sale)investing activityfinancing activityoperating activity