An analysis of comparative balance sheets, the current year's income statement, and the general ledger accounts of Pierce Brosnan Corp. uncovered the following items. Assume all items involve cash unless there is information to the contrary.

(a) Purchase of land

(b) Payment of dividends

(c) Sale of building at book value

(d) Exchange of land for patent

(e) Depreciation

(f) Redemption of bonds

(g) Receipt of interest on notes receivable

(h) Issuance of capital stock

(i) Amortization of patent

(j) Issuance of bonds for land

(k) Payment of interest on notes payable

(1) Conversion of bonds into common stock

(m) Loss on sale of land

(n) Receipt of dividends on investment in stock

\section*{Instructions}

Indicate how each item should be classified in the statement of cash flows using these four major classifications: operating activity (indirect method), investing activity, financing activity, and significant noncash investing and financing activity.