An analysis of comparative balance sheets, the current year’s income statement, and the general ledger accounts of Wellman 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 (indirect method) using these four major classifications: operating activity (that is, the item would be listed among the adjustments to net income to determine net cash provided by operating activities under the indirect method), investing activity, financing activity, and significant noncash investing and financing activity. (a) Payment of interest on notes payable. Operating Activity (b) Exchange of land for patent. Financing Activity (c) Sale of building at book value. Operating Activity (d) Payment of dividends. Financing Activity (e) Depreciation. Operating Activity (f) Receipt of dividends on investment in stock. Financing Activity (g) Receipt of interest on notes receivable. Operating Activity (h) Issuance of common stock. Financing Activity (i) Amortization of patent. Operating Activity (j) Issuance of bonds for land. Investing Activity (k) Purchase of land. Investing Activity (l) Conversion of bonds into common stock. Financing Activity (m) Sale of land at a loss. Operating Activity (n) Retirement of bonds.