Caner-Pierce Investments specializes in low-risk government bonds. Identify each of Caner-Piences transactions as operating (O), investing (I), financing (F), non-cash investing and financing (NIF), or a transaction that is not reported on the statement of cash flows (N). Indicate whether each item increases (+) or decreases (-) cash. The indirect method is used for operating activities. Acquisition of building by cash payment Decrease in merchandise inventory Depreciation of equipment Decrease in accrued liabilities Payment of cash dividend Purchase of long-term investment Issuance of long-term note payable to borrow cash Increase in prepaid expenses Accrual of salary expense Acquisition of equipment by issuance of note payable Sale of long-term investment Issuance of common share for cash Increase in accounts payable Amortization of intangible assets Loss on sale of equipment Payment of long-term debt Cash sale of land Repurchase of common shares Net income