An analysis of comparative balance sheets, the current year's income statement, and the general ledger accounts of Wellman Corp. uncovered the following items. Assume all items involve cash unless there is information to the contrary. Assume Wellman uses ASPE to prepare its financial statements. Indicate how each item should be classified in the cash flow statement using these four major classifications: 1. Payment of interest on notes payable 2. Exchange of land for patent 3. Sale of building at book value 4. Payment of dividends 5. Depreciation 6. Receipt of dividends on investment 7. Receipt of interest on notes receivable 8. Issuance of common shares 9. Amortization of patent 10. Issuance of Wellman bonds at par for land 11. Purchase of land 12. Conversion of bonds into common shares 13 (i). Sale of land at a loss: Proceeds from sale of land 13 (ii). Sale of land at a loss: Loss on sale of land 14. Sale of Wellman bonds