Match the particular with proper effect in cash flow statements as add to operating cash flow,reduce from operating cash flow,add to investing cash flow,reduce from investing cash flow,add to financing cash flow,reduce from financing cash flow

Purchase of equipment

Purchase of land asset

Salaries payable- increased

Increase in operating expense payable

Loss on sale of equipment

Increase in accrued liabilities

Depreciation expense

Decrease in prepaid expense

Dividend paid

Increase in inventories

Decrease in bond payable

Realized profit on sale of land

Increase in accounts payable

Decrease in creditors

Sale of equipment

Purchase of plant and machinery

New debentures issued

Issued common stock

Principal notes payment

Decrease in accounts payable