Indicate if each of the following transactions and economic events would appear in the cash flow statement. If it does appear in the cash flow statement, would it be reported as cash from operations, an investing cash flow, or a financing cash flow? Explain your reasoning.
a. Conversion of preferred shares into common shares
b. Issuance of common shares for capital assets
c. Stock split of 3:1
d. Payment of cash dividends on common shares
e. Payment of cash dividends on preferred shares
f. Declaration of cash dividends on common shares
g. Issuance of common shares for cash
h. Issuance of preferred shares for cash
i. Distribution of a stock dividend
j. Payment of a property dividend
k. Repurchase of common shares for cash
l. Exercise of stock options by employees