Listed below are several transactions that typically produce either an increase or a decrease in cash. Indicate by letter whether the cash effect of each transactions is reported on a statement of cash flows as an operating (O), investing (1), or financing (F) activity. Loan to another firm > 1. O - Operating Merchandise sales Issuance of bonds Purchase of treasury stock Payment of income taxes Payment of a cash dividend Purchase of an office building Issuance of a long-term note payable