Moss Corporation had the following transactions. LO11 1. Issued $160,000 of bonds payable.

2. Paid utilities expense.

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

4. Sold land and a building for $250,000.

5. Loaned $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.)