(Impact of capital asset transactions on the cash flow statement, LO 8) 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:

. proceeds from the sale of land

. amortization expense

. purchase of a patent for cash

. gain on the sale of equipment

. loss on the sale of furniture and fixtures On Gan @ ioe 6) aresearch costs