Use the following information for questions 131-15. Ingles Corp., a private company reporting under ASPE, engaged in the following transactions. For each transaction, indicate where, if at all, it would be classified on the statement of cash flows. 13. Purchase of another company's common shares on the open market: (a) operating activities section (b) investing activities section (c) financing activities section (d) does not represent a cash flow 14. Issue of common shares in exchange for equipment: (a) operating activities section (b) investing activities section (c) financing activities section (d) does not represent a cash flow 15. Purchase of land and building with a mortgage: (a) operating activities section (b) investing activities section (c) financing activities section (d) does not represent a cash flow