Identify where the cash flow effect of each of the following transaction is reported in the statement of cash flows: operating, investing, or financing section. State the direction of each change. State None if there is no cash flow effect.

a. Issuance of stock for cash

b. Issuance of stock for land

c. Acquisition of treasury stock

d. Reissurance of treasury stock

e. Declaration of a cash dividend

f. Payment of a cash dividend previously declared

g. Declaration and issuance of a large stock dividend

h. Declaration and issuance of a small stock dividend

i. Granting of stock options

j. Exercise of stock options

k. Granting of RSUs

l. Issuance of long-term notes payable

m. Issuance of convertible bonds

n. Conversion of convertible bonds to common stock

o. Payment of interest on bonds

p. Retirement of bonds at book value

q. Retirement of bonds at a gain

r. Retirement of bonds at a loss