For each of the following transactions the section in which it will be included. Use O for the operating section, I for the investing activities section, F for the financing section, S for a separate schedule of non-cash investing and financing activities, and N for items not disclosed on the statement of cash flows

a. Paid cash dividends

b. Paid interest on a short-term note payable

c. Sold treasury stock for cash

d. Converted debt to common stock

e. Paid accounts payable

f. Paid salaries g. Received cash dividends

g. Sold merchandise for cash

h. Acquired a patent by issuing common stock

i. Purchase of land using preferred stock

j. Received stock dividends

k. Proceeds from sale of long-term investments

l. The change in inventory for the period