E12-16A. (Learning Objectives 2, 3: Distinguish among operating, investing, and financing activities for the statement of cash flows-indirect method) Brothers Investments specializes in low-risk government bonds. Identify each of Brothers' transactions as operating (O), investing (I), financing (F), noncash investing and financing (NIF), or a transaction that is not reported on the statement of cash flows (N). Indicate whether each item increases (+) or decreases (-) cash. The indirect method is used for operating activities a. Purchase of kong-term investment with cash b. Issuance of long-term note payable to borrow cash c. Increase in prepaid expenses d. Decrease in accrued liabilities e. Loss of sale of equipment f. Decrease g Depreciation of equipment h. Increase in accounts payable i. Amortization of intangible assets i. Purchase of treasury stock k. Payment of long term debt L Increase in salary payable m. Cash sale of land n. Sale of longterm investment o. Acquisition of buikding by cash payment p. Net income q Issuance of common stock for cash r. Payment of cash dividend in accounts receivable Acquisition of equipment by issuance of note payable