Classification of Cash Flows

A review of the financial records for Rogers, Inc., uncovered the following items:

Rogers uses the indirect method to prepare the operating activities of its statement of cash flows.

Required:

Indicate whether each item should be classified as a cash flow from operating activities, cash flow from investing activities, cash flow from financing activities, or noncash investing and financing activity.

a.	Collected accounts receivable
b.	Paid cash to purchase equipment
c.	Received cash from the issuance of bonds
d.	Paid interest on long-term debt
e.	Sold equipment at book value
f.	Depreciation on equipment
g.	Issued common stock for land
h.	Paid rent on building for the current period
i.	Paid cash to settle an account payable
j.	Declared and paid dividends to stockholders
k.	Received cash dividend on investment
l.	Repaid the principal amount of long-term debt
m.	Amortization of a copyright
n.	Sold a long-term investment at a gain