Please identify how each of the following items would be classified in the Statement of Cash Flows prepared under the indirect method.

-A.B.C.D.E.	Loss on sale of a building
-A.B.C.D.E.	Payment of long-tern note payable
-A.B.C.D.E.	Decrease in Merchandise Inventory
-A.B.C.D.E.	Cash sale of company aircraft (no gain or loss)
-A.B.C.D.E.	Purchase of treasury stock
-A.B.C.D.E.	Net loss
-A.B.C.D.E.	Acquisition of new cargo vessel through issuance of common stock
-A.B.C.D.E.	Increase in Accrued Liabilities

A.	Operating
B.	Financing
C.	Investing
D.	Non-cash Investing and Financing activity
E.	Not used to prepare the indirect statement of cash flows