An analysis of comparative balance sheets, the current year's income statement, and the general ledger accounts of Conard Corp. uncovered the following items. Assume all items involve cash unless there is information to the contrary. Indicate how each item should be classified in the statement of cash flows using these four major classifications: operating activity (indirect method), investing activity, financing activity, and significant noncash investing and financing activity. (a) Payment of interest on notes payable. Operating activity (b) Exchange of land for patent. Noncash investing and financing activity (c) Sale of building at book value. Investing activity (d) Payment of dividends. Financing activity (e) Depreciation. Financing activityOperating activity and investing activityOperating activityNoncash investing and financing activityInvesting activity (f) Receipt of dividends on investment in stock. Noncash investing and financing activityOperating activityInvesting activityFinancing activityOperating activity and investing activity (g) Receipt of interest on notes receivable. Operating activity (h) Issuance of capital stock. Financing activityOperating activity and investing activityOperating activityInvesting activityNoncash investing and financing activity (i) Amortization of patent. Noncash investing and financing activityInvesting activityOperating activityOperating activity and investing activityFinancing activity (j) Issuance of bonds for land. Financing activityOperating activity and investing activityInvesting activityNoncash investing and financing activityOperating activity (k) Purchase of land. Investing activity (l) Conversion of bonds into common stock. Financing activityOperating activity and investing activityNoncash investing and financing activityOperating activityInvesting activity (m) Loss on sale of land. Operating activity and investing activityOperating activityNoncash investing and financing activityFinancing activityInvesting activity (n) Retirement of bonds. Financing activityOperating activity and investing activityOperating activityNoncash investing and financing activityInvesting activity