An analysis of comparative balance sheets, the current years 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. Indicate how each item should be classified 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, and significant noncash investing and financing activity.

(a)		Payment of interest on notes payable.
(b)		Exchange of land for patent.
(c)		Sale of building at book value.
(d)		Payment of dividends.
(e)		Depreciation.
(f)		Receipt of dividends on investment in stock.
(g)		Receipt of interest on notes receivable.
(h)		Issuance of common stock.
(i)		Amortization of patent.
(j)		Issuance of bonds for land.
(k)		Purchase of land.
(l)		Conversion of bonds into common stock.
(m)		Sale of land at a loss.
(n)		Retirement of bonds.