Classify transactions by type of activity.

An analysis of the statement of financial position, the current year's statement of profit or loss, and the general ledger

accounts of Beaver Ltd uncovered the following items. Assume all items involve cash unless there is information to the

contrary.

$($a$)$ Purchase of plant and equipment

$($b$)$ Payment of dividends

$($c$)$ Sale of building

$($d$)$ Exchange of land for patent

$($e$)$ Depreciation

$($f$)$ Redemption of debentures

$($g$)$ Receipt of interest on notes receivable

$($h$)$ Issue of ordinary shares

$($i$)$ Amortisation of patent

$($j$)$ Issue of unsecured notes

$($k$)$ Payment of interest on overdraft

$($l$)$ Conversion of notes into ordinary shares

$($m$)$ Sale of land

$($n$)$ Receipt of dividends on investment in Telstra shares

Required

Indicate how each item should be classified in the statement of cash flows using these four major classifications: operating

activity, investing activity, financing activity, and non$-$cash investing and financing activity.