For each of the following independent transactions, you are to indicate, using the table on the next page, how the item(s) would be reflected on the Cash Flow Statement. That is, (i) whether the item is an increase or decrease and in what dollar amount, and (ii) in which category or categories the item should be classified: operating, investing, or financing. If the item does not affect the Cash Flow Statement indicate so in the last column "Other" by noting "No Effect". a) Land was purchased for $75,000. b) Building that had cost $80,000 and had accumulated depreciation of $15,500 was sold for $50,000. c) A payment of $23,000 was made on a Note payable. d) Depreciation expense for the year was $25,000. e) Accounts p payable increased during the year in the amount of $5000. f) Land was purchased for $180,000 by issuing common shares. Item Operating Investing Financing Other $75,000 decrease (b)