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 transaction is reported on a statement of cash flows as an operating (O), investing (I), or financing (F) activity. Transactions F 1. Sale of common stock 2. Sale of land 3. Purchase of treasury stock 4. Merchandise sales 5. Issuance of a long-term note payable 6. Purchase of merchandise 7. Repayment of note payable 84 8. 9. Employee salaries Sale of equipment at a gain 10. Issuance of bonds 11. Acquisition of bonds of another corporation 12. Payment of semiannual interest on bonds payable 13. Payment of a cash dividend