Statement of Cash Flows 1. Indicate whether the cash effect of each transaction is reported on a statement of cash flows as an operating activity (O), investing activity (I), financing activity (F), or noncash financing and investing activity (N). 1. Issuance of bonds at a discount 2. Sale of equipment at a gain 3. Purchase of stock in another company 4. Collection of a long-term note receivable 5. Acquisition of equipment under a lease 6. Purchase of inventory 7. Interest received on trading securities 8. Acquisition of bonds of another corporation 9. Payment of interest on bonds payable 10. Receipt of dividends on long-term investment 11. Payment of a cash dividend 12. Purchase of treasury stock 13. Distribution of a small stock dividend 14. Loan to another firm 15. Retirement of common stock In a statement of cash flows prepared under the indirect method, would each of the following be shown as an increase (+), decrease (-), or neither (N) in the operating activities section? a. Depreciation of equipment b. Amortization of patent c. Increase in dividends payable d. Decrease in inventory e. Increase in dividends receivable f. Decrease in tax payable g. Gain on sale of land h. Amortization of bond discount