Identify each of the following transactions as: operating activity (o)investing activity (i)financing activity (f)noncash investing and financing activity (nif)for each item, indicate whether it represents and increase(+) or a in cash. the indirect method is used to report cash flows from operating activities. a. cash sale of landb. issuance of long-term note payable in exchange for cashc. depreciation of equipmentd. purchase of treasury stocke. issuance of common stock for cashf. increase in accounts payableg. net incomeh. payment of cash dividendi. decrease in accrued liabilitiesj. loss on sale of landk. acquisition of building by issuance of notes payablel. payment of long-term debtm. acquisition of building by issuance of common stockn. decrease in accounts receivableo. decrease in inventoryp. increase in prepaid expenses