Classify each of the following as an operating activity, an investing activity, or a financing activity as reported on the statement of cash flows prepared by the indirect method. a. Issuance of shares b. Borrowing c. Sales revenue d. Payment of dividends e. Purchase of land f. Repurchase of shares g. Paying bonds payable h. Interest expense i. Sale of equipment j. Cost of goods sold k. Purchase of another company 1. Making a loan