2 E23-1B (Classification of Transactions) Aqua Pools Inc. had the following activity in its most recent year of operations. (a) Purchase of delivery truck. (b) Issuance of bonds payable. (c) Sale of investments for no gain or loss. (d) Amortization of intangible assets. (e) Conversion of bonds into stock () Exchange of building for land. (g) Purchase of treasury stock. (h) Gain on sale of equipment. Goodwill impairment. j) Payment of dividends. (k) Sale of treasury stock. 1) Decrease in interest payable on note payable. Instructions Classify the items as (1) operating-add to net income; (2) operating-deduct from net income; (3) investing (4) financing;or (5) significant noncash investing and financing activities. Use the indirect method