Question $9\mathrm{.}21.$ Classify each of the following as an operating, investing, or financing activity under ASPE:$$ Loaning money $$ Receipt of cash from the issuance of bonds payable$$ Receipt of cash from the sale of equipment$$ Payments of acquisition of land$$ Receiving cash from customers$$ Receiving interest revenue$$ Payments for inventory$$ Payments for interest$$ Receipt of cash from the issuance of stock$$ Dividends paid to shareholders$$ Receipt of dividend income$$ Payment of salaries to employees$$ Payment of taxesQuestion $9\mathrm{.}3$Three$-$Eyed Raven Ltd$.$ reported the following on December $31,2016($in thousands$)$: $20162015$From the comparative balance sheet Property and equipment, net$$11,150$$$9,590$ Long$-$term notes payable$4,4003,080$From the statement of cash flows: Depreciation$$1,920$ Capital expenditures$(4,130)$ Proceeds from sale of property and equipment$770$ Proceeds from issuance of long$-$term note payable$1,190$ Payment of long$-$term note payable$(110)$ Issuance of common shares$3831.$ Determine the following items for Three Eyed Raven Ltd$.$ During $2016$:$$ Gain or loss on the sale of property and equipment.$$ Amount of long$-$term debt issued for something other than cash