Using the indirect method, (1) categorize each of the following line items as operating, investing or financing and (2) indicate whether the item increases or decreases cash.

Net income Decrease in Building (PPE) due to sale Increase in Accounts Receivable Increase in Equipment due to purchase Dividends paid Decrease in debt due to repayment > Decrease in inventory Issuance of common shares Increase in A/P Decrease in Prepaid expenses