classify these transactions as operating, financing, or investing and also ii it a s = source or u = use of cash? 1. used a long-term note payable to borrow cash 2. increase in prepaid expenses 3. payment of cash dividend 4. loss on sale of equipment 5. decrease in merchandise inventory 6. increase in accounts payable 7. net income 8. payment of long-term debt 9. paid cash for land 10. purchase of treasury stock 11. depreciation of equipment 12.