CP 14-1 The following transactions were carried out by Crozier Manufacturing Limited. Required: Indicate into which category each transaction or adjustment is placed in the statement of cash flows: operating (O), financing (F), or investing (1) activities. A payment of $5,000 was made on a non-current bank loan. Depreciation expense for equipment was $1,000. $10,000 of common stock was issued for cash. Cash dividends of $2,500 were declared and paid to stockholders. A non-current bank loan was assumed in exchange for equipment costing $7,000. Land was purchased for $25,000 cash. $750 of accrued salaries was paid. A $5,000 operating loan was obtained. The loan is due on demand and is an integral part of the company's cash management strategy. $10,000 of accounts receivable was collected. A building was purchased for $80,000: $30,000 was paid in cash and the rest was borrowed. Land was sold for $50,000 cash. Equipment was sold for $6,000. The original cost was $10,000. The related accumulation depreciation was $3,000. $1,200 cash was paid for a 12-month insurance policy to take effect next year. A patent was amortized for $500. Stock was redeemed for $50,000 cash, the original purchase price