McDowell Investments specializes in low-risk government bonds. Identify each of McDowell's transactions as operating (O), investing (I), financing (F), noncash investing and financing (NIF), or a transaction that is not reported on the statement of cash flows (N). Indicate whether each item increases (+) or decreases (-) cash. The indirect method is used for operating activities.

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Increase in salary payable b. Depreciation of equipment c. Sale of long-term investment d. Issuance of common stock for cash e. Decrease in accrued liabilities f. Amortization of intangible assets . Acquisition of building by cash payment h. Payment of long-term debt . Issuance of long-term note payable to borrow cash j. Purchase of treasury stock k. Net income L Loss on sale of equipment m. Decrease in accounts receivable n. Acquisition of equipment by issuance of note payable o. Increase in accounts payable p. Payment of cash dividend q. Purchase of long-term investment with cash rCash sale of land s. Increase in prepaid expenses