For each of the following transactions, indicate whether it will result in an increase, decrease, or have no effect on cash flows: (a) Decrease Repayment of mortgage payable (b) Decrease Payment of interest on mortgage (c) No Effect Purchase of land in exchange for common shares (d) Increase Issue of preferred shares for cash X Payment for the purchase of a held for trading investment that is not a cash equivalent (e) No Effect Collection of accounts receivable (f) Increase (g) No Effect Declaration of cash dividend (h) Decrease Payment of cash dividend (i) Cash purchase of inventory Decrease Recording of depreciation expense G) Decrease X Purchase and cancellation of common shares (k) No Effect For each of the following transactions, classify it as an operating, investing, financing, or significant noncash investing and financing activity or "none of the above" and assuming the company follows ASPE Repayment of mortgage payable (a) Financing Activity Payment of interest on mortgage (b) Operating Activity Purchase of land in exchange for common shares (c) Significant Noncash Investing and Financing Activity Issue of preferred shares for cash (d) Financing Activity Payment for the purchase of a held for trading investment that is not a cash (e) equivalent Collection of accounts receivable (fOperating Activity Declaration of cash dividend (g) None of the above Payment of cash dividend (h) Financing Activity Cash purchase of inventory () Operating Activity Recording of depreciation expense G) Purchase and cancellation of common shares (k)