Brown Corporation had the following transactions during 2020. For each transaction, identify whether the transaction should be considered a cash flow from operating, investing, or financing activities, or whether the transaction is a significant non-cash activity. Assume that Brown Corporation uses ASPE and recognizes dividends as a reduction to retained earnings. Exchanged land costing $65,000 for equipment costing $65,000. V . Declared and paid a cash dividend of $83,000. > Paid $36,000 of accounts payable. V Purchased shares in another company as a long-term investment for $235,000 cash. V Collected $52,000 of accounts receivable. > Issued common shares for $125,000 cash. > Sold a long-term investment with a cost of $42,000 for $42,000 cash. Issued $72,000 worth of common shares in exchange for equipment. Collected $47,000 cash for services rendered. . Purchased a machine for $35,000 by giving a long-term note in exchange