7. State whether each item below is classified as an Operating Activity, Investing Activity or a Financing Activity in a Cash Flow Statement: a. Depreciation Expense; b. Issuance of Common Stock; c. Payment of Cash Dividend; d. Sale of Equipment; e. Purchase of a Building; f. Loss on the Sale of Equipment; g. Decrease in Accounts Payable; h. Redemption of bonds; i. Gain on the Sale of Equipment; j. Decrease in Accounts Receivable