The major classifications of activities reported in the statement of cash flows are operating, inwesting and financing. Classify each of the transactions listed below as:

Operating activity$-$add to nat income.

Operating activity$-$deduct from nat income.

Imesting activity.

Financing activity.

Reported as significant nancash activity.

The transactions are as follows.

Transactions

$($a$)$ Issuance of common stock.

$($b$)$ Purchase of land and building.

$($c$)$ Redemption of bonds.

$($d$)$ Sale of equipment.

$($a$)$ Depreciation of machinery.

$($f$)$ Amortization of patent.

$($a$)$ Issuance of bonds for plant assats.

$($h$)$ Payment of cash dividends.

$($i$)$ Exchange of furniture for office equipment.

$($i$)$ Purchase of treasury stock.

$($k$)$ Loas on sale of equipment.

$(1)$ Increase in accounts receivable during the year.

$($m$)$ Decrease in accounts payable during the year.

Classifications of Activities $q,$