The analysis of comparative balance sheets, the present year's income statement, and the general ledger accounts of Gygi Corp. uncovered the given items. Suppose that all the items involve cash unless there is information to the contrary.

Categorize transactions by the kind of activity.

a) Payment of interest on notes payable.
b) Exchange of land for patent.
c) Sale of building at book value.
d) Payment of dividends.
e) Depreciation.
f) Conversion of bonds into common stock.
g) Receipt of interest on notes receivable.
h) Issuance of capital stock.
i) Amortization of patent.
j) Issuance of bonds for land.
k) Purchase of land.
l) Receipt of dividends on investment in stock.
m) Loss on sale of land.
n) Retirement of bonds.