Carter-Pierce Investments specializes in low-risk government bonds. Required Identify each of Carter-Pierce's 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. a. Acquisition of building by cash payment 0+ b. Decrease in merchandise inventory + c. Depreciation of equipment d. Decrease in accrued liabilities F- e. Payment of cash dividend F- f. Purchase of long-term investment g. Issuance of long-term note payable to borrow cash h. Increase in prepaid expenses i. Accrual of salary expense j. Acquisition of equipment by issuance of note payable 1+ k. Sale of long-term investment F+ I. Issuance of common shares for cash m. Increase in accounts payable n. Amortization of intangible assets o. Loss on sale of equipment Choose from any drop-down list and then continue to the next question.