Koral Corporation engaged in the transactions listed below. Identify each transaction as

(a) An operating activity

(b) An investing activity,

(c) A financing activities

(d) A noncash transaction, or

(e) Not on the statement of cash flows.

1. Declared and paid a cash dividend.

2. Purchased a long-term investment.

3. Increased accounts receivable.

4. Paid interest

5. Sold equipment at a loss.

6. Issued long-term bonds for plant assets.

7. Increased dividends receivable.

8. Issued commons stock

9. Declared and issued a stock dividend.

10. Repaid notes payable.

11. Decreased wages payable.

12. Purchased a 60-day Treasury bill.

13. Purchased land.