Moss Corporation had the following transactions.

Issued $160,000 of bonds payable.

Paid utilities expense.

Issued 500 shares of preferred stock for $45,000.

Sold land and a building for $250,000.

reWst iLoaened $30,000 to Dead End Corporation, receiving Dead End’s 1-year, 12% note.

Classify each of these transactions by type of cash flow activity (operating, investing, or financing). (Hint: Refer to Illustration 12-1.)