The records of Neon Corp. provided the following data:

a$.$ Purchased a capital asset for $$358,000$; paid cash.

b$.$ Depreciation expense is $$143,000.$

c$.$ Sold a capital asset for $$71,600$ cash; original cost was $$189,000,$ accumulated depreciation is $$149,000.$

d$.$ Purchased a capital asset for $$358,000$; signed a long$-$term note with the vendor for $$309,000$ and paid $$58,000$ in cash.

e$.$ Wages expense is $$345,000$; wages payable decreased by $$29,000.$

f$.$ Sales revenue is $$2,618,000$; accounts receivable decreased by $$439,000.$

g$.$ Borrowed $$223,000$ cash from the bank.

h$.$ Declared a cash dividend totalling $$141,000$; dividends payable decreased by $$13,000.$

i$.$ Paid a $$318,000$ note payable plus $$21,000$ interest.

j$.$ Converted long$-$term bonds into common shares in the amount of $$8,180,000.$

Required:

The company uses the indirect method of presentation in the operating activities section. For each of the above items $($a$)-($j$)$ state:

$($Deductible amounts and Cash outflows should be indicated with minus sign.$)$

The SCF category $($Operating activities, Investing activities, Financing activities$),$ or indicate that the item is excluded from the SCF$.$

The items that would appear on the SCF$.$

$\backslash$table$[[$a$.,$Cash paid for capital asset,Investing activities,$358,000],[$b$.,$Depreciation,,$],[$c$.,$Gain on sale,,$],[,$Sold capital asset,,$],[$d$.,$Cash paid for capital asset,,$],[,$Purchased a capital asset,,$],[,$Signed a long$-$term note with the vendor,,$],[$e$.,$Decrease in wages payable,,$],[$f$.,$Decrease in accounts receivable,,$],[$g$.,$Borrowed money,,$],[$h$.,$Paid dividend,,$],[$i$,$Repaid note payable,,$],[$j$.,$Converted long$-$term bonds into common shares,,$]]$