5. Below is a list of events that can occur at any company over a period of time. Indicate where each item should be presented in the statement of cash flows (indirect method) using these four major classifications: operating activity (that is, the item would be listed among the adjustments to net income to determine net cash provided by operating activities under the indirect method), investing activity, financing activity, or significant noncash investing and financing activity. EVENT ACTIVITY Sale of building for cash. Purchase of building for cash Payment of dividends. Increase in depreciation expense. Issuance of capital stock for cash. Issuance of bonds for land. Purchase of land for cash. 3 3