17. Classify the following items as (1) operating, (2) investing,

(3) financing, or (4) significant non-cash investing and financing activities, using the direct method.

a. Cash payments to employees.

b. Redemption of bonds payable.

c. Sale of building at book value.

d. Cash payments to suppliers.

e. Exchange of equipment for furniture.

f. Issuance of preference shares.

g. Cash received from customers.

h. Purchase of treasury shares.

i. Issuance of bonds for land.

j. Payment of dividends.

k. Purchase of equipment.

l. Cash payments for operating expenses.