For each of the following items, indicate whether it would appear on the cash flow statement as cash from operations, an investing cash flow, or a financing cash flow, or that it would not have an effect on cash flows:

a. Loss on the sale of furniture and fixtures

b. Purchase equipment in exchange for a long-term note payable

c. Purchase of a patent for cash

d. Depreciation expense

e. Proceeds from the sale of land

f. Research costs g. Write down of equipment h. Capitalization of development costs