4.5 Identify the following as financing activities (F) of investing activities (I):

(a) Purchase of equipment

(b)Purchase of treasury stock

(c) Reduction of long-term debt

(d) Sale of building

(e) Resale of treasury stock

(f) Increase in short-term debt

(g) Issuance of Common Stock

(h) Purchase of land

(i)Purchase of common stock of another firm

(j) Payment of cash dividends

(k) Gain on sale of land

(l) Repayment of debt principal