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 13 (ii). Sale of land at a loss: Loss on sale of land 14. Sale of Wellman bonds