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Baird Corp. had the following activity in its most recent year of operations: 1- Payment of a monthly finance lease obligation 2- Purchase of a

Baird Corp. had the following activity in its most recent year of operations: 1- Payment of a monthly finance lease obligation 2- Purchase of a treasury bill as a cash equivalent 3- Payment on an operating lease agreement 4- Unrealized gain accrued on FV-NI equity security investments 5- Redemption of preferred shares classified as debt 6- Payment of principal on an operating line of credit 7- Payment of interest income on an operating line of credit 8- Receipt of interest income on a note receivable 9- Receipt of dividends on an investment in common shares 10- Purchase of an investment in retractable preferred shares (that will mature within 90 days of purchase date) Assume that Baird Corp. follows IFRS, and that the company has adopted the policy of classifying dividends received as operating activities, dividends paid as operating activities, interest received as investing activities, and interest paid as a financing activity on the cash flow statement. Using the indirect method, classify the items above from the following (Select all the items that apply): a- An operating activity, added to net income; b- An operating activity, deducted from net income c- An investing activity, d- A financing activity e- A significant non-cash investing or financing activity; or f- None of these options

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