Impact of Transactions Involving Issuance of Stock on Statement of Cash Flows From the following list, identify each item as operating (O), investing (I), fi nancing (F), or not separately reported on the statement of cash fl ows (N).

_____ Issuance of common stock for cash _____ Issuance of preferred stock for cash _____ Issuance of common stock for equipment _____ Issuance of preferred stock for land and building _____ Conversion of preferred stock into common stock AppendixLO1