Cash flow statement categories. Classify the transactions into the best of these five categories

a. Operating activity—add to net income.

b. Operating activity—deduct from net income. c. Investing activity.

d. Financing activity.

e. Reported as a significant non-cash activity.

Transactions:

Issuance of common stock.

Purchase of land and building.

Redemption (i.e., payoff) of bonds owed.

Sale of equipment.

Depreciation of machinery.

Amortization of patent.

Issuance of bonds for plant assets.

Payment of cash dividends.

Exchange of furniture for office equipment.

Purchase of treasury stock.

Loss on sale of equipment.

Increase in accounts receivable during the year.

Decrease in accounts payable during the year.