Identify each of the following transactions as: Operating activity (O) Investing activity (1) Financing activity (F) Noncash investing and financing activity (NIF) Transaction that is not reported on the cash flow statement (N) For each cash flow, indicate whether the item increases ( + ) or decreases ( - ) cash. Assume the indirect method is used to report cash flows from operating F + F- I + a. Amortization of equipment Sale of long-term investment at a loss Payment of cash dividend Increase in inventory Issuance of preferred shares for cash Prepaid expenses decreased during the year Accrual of salaries expense Issuance of long-term note payable to borrow cash N NIF 0+ O- O +/- O+F- iny drop-down list and then continue to the next