For each of the following transactions, indicate whether it will result in an increase, decrease, or have no effect on cash flows: Repayment of mortgage payable (a) (b) Payment of interest on mortgage Purchase of land in exchange for common shares Issue of preferred shares for cash Payment for the purchase of a held for trading investment that is not a cash equivalent Collection of accounts receivable @OSE SESSE Declaration of cash dividend Payment of cash dividend Cash purchase of inventory Recording of depreciation expense Purchase and cancellation of common shares 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. @coas sees Repayment of mortgage payable Payment of interest on mortgage Purchase of land in exchange for common shares Issue of preferred shares for cash Payment for the purchase of a held for trading investment that is not a cash equivalent Collection of accounts receivable Declaration of cash dividend Payment of cash dividend Cash purchase of inventory Recording of depreciation expense (k) Purchase and cancellation of common shares