Harry Corporation had the following transaction during 2017. The company follows ASPE.

For each transaction, identify whether the transaction should be considered a cash flow from operating, investing or financing activities, or whether the transaction is not a cash activity.

(a) Issued common shares for $100,000 cash. (b) Issued $22,000 worth of common shares in exchange for equipment. (c) Collected $52,000 cash for services rendered. (d) Purchased shares in another company as a long-term investment for $18,000 cash. (e) Collected $9,000 of accounts receivable. (f) Paid $14,000 of accounts payable. (9) Declared and paid a cash dividend of $12,000. (h) Sold a long-term investment with a cost of $18,000 for $18,000 cash. (i) Purchased a machine for $35,000 by giving a long-term note in exchange. (1) Exchanged land with a fair value of $20,000 for equipment with a fair value of $20,000. Financing activity Not a cash transaction Operating activity Financing activity Operating activity Operating activity Financing activity Investing activity Not a cash transaction # Not a cash transaction :