Brief Exercise 13-2 For each of the following transactions, classify it as an operating, investing, financing, or significant noncash investing and financing activity or "none of the above assuming the company follows ASPE. (a) Repayment of mortgage payable (b) Payment of interest on mortgage (c) None of the above Purchase of land in exchange for common shares (d) Financing Activity Issue of preferred shares for cash (e) Investing Activity Payment for the purchase of a held for trading investment that is not a cash equivalent Collection of accounts receivable (F) Operating Activity (a) Significant Noncash Investing and Financing Activity Declaration of cash dividend th) Payment of cash dividend 0 Cash purchase of inventory Recording of depreciation expense Purchase and cancellation of common shares CES Brief Exercise 13-4 Indicate whether each of the following items would be added to or subtracted from net income to calculate net cash provided (used) by operating activities using the indirect method. If a transaction is not shown in the operating cash flows section of the statement of cash flows, indicate that it is not applicable. Assume the company follows ASPE (a) Depreciation expense tudy Increase in accounts receivable Added Decrease in Inventory in the perpetual Inventory system Subtracted Increase in accounts payable (e) Not Applicable Interest expense Decrease in income tax payable Gain on disposal of equipment Loss on sale of long-term Investment Decrease in dividends payable 02 Impairment loss for goodwill (k) Decrease in 60-day term deposit