Identify each of these transactions 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 (N). Indicate whether each item increases (+) or decreases (- ) cash. The indirect method is used for operating cash flows.

0A: Acquisition of equipment by issuance of note payable

0B: Purchase of long-term investment with cash

1. Issuance of long-term note payable to borrow cash
2. Increase in prepaid expenses
3. Decrease in accrued liabilities
4. Loss on sale of equipment
5. Decrease in accounts receivable
6. Depreciation of equipment
7. Increase in accounts payable
8. Amortization of intangible assets
9. Purchase of treasury stock

10. Payment of long-term debt

11. Increase in salary payable 12. Cash sale of land

13. Sale of long-term investment

14. Acquisition of building by cash payment

15. Net income

16. Issuance of common stock for cash