Indicate how each item should be classified in the statement of cash flows using these four major classifications: operating activity investing activity, financing activity, and significant noncash investing and financing activity.

Transaction Classifications

$($a$)$ Payment of interest on bank loan

$($b$)$ Exchange of land for patent

$($c$)$ Disposal of building at carrying amount

$($d$)$ Payment of dividends

$($e$)$ Purchase of inventory

$($f$)$ Conversion of bonds payable into common shares

$($g$)$ Receipt of interest on notes receivable

$($h$)$ Issue of common shares

$($i$)$ Payment of salaries

$($j$)$ Issue of bonds for land

$($k$)$ Purchase of land