B. Selected transactions of Ant Company are listed below: 1. Ordinary shares are sold for cash 2. Bonds payable are issued for cash 3. Interest receivable on a current note receivable is collected 4. Land is sold for cash at book value 5. Accounts payable are paid in cash 6. Equipment is purchased by signing a 3 -year, 10% note payable 7. Cash dividends on ordinary shares are declared and paid 8. 100 shares of Spider ordinary shares are purchased with excess cash to be held as an investment 9. Merchandise is sold to customers for cash 10. Bonds paable are converted into ordinary shares 11. Stock dividend is declared 12. Purchase of a new factory building for cash Required: Classify each transaction as either (A) an operating activity, (B) an investing activity, (C) a financing activity o (D) a non-cash investing and financing activity. (6 Marks)