Identify each of Knox Industries' transactions listed below 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 Paste from Word(NA). Also indicate whether the transaction increases (+) or decreases (dash) cash. The indirect method is used for operating activities.

a. Issuance of common stock for cash

b. Purchase of new forklift with cash

c. Purchase of equipment by issuing note payable

d. Depreciation of building e. Decrease in raw materials inventory

f. Payment of cash dividend

g. Inccrease in prepaid rent expense

h. Purchase of treasury stock

i. Cash sale of land (no gain or loss)

j. Sale of long-term investment (no gain or loss)

k. Increase in salaries payable

l. Amortization of patent

m. Purchase building with cash

n. Decrease in accrued taxes payable

o. Gain on sale of equipment

p. Repayment of long-term debt