23) State whether each event below should be classified as an operating activity, investing activity, financing activity, shown in a separate schedule or note of noncash investing and financing activities, or not disclosed on the cash flow statement. e) Retired bonds payable by issuing common shares 1) Issued common shares for cash g) Issued preferred shares in exchange for land h) Paid for a three-year insurance policy on property 1) Purchased equipment for cash D) Purchased shares for cash to hold as a long-term investment