Wivenhoe Ltd. (Wivenhoe) includes a cash flow statement in the financial statement package it pre pares for the bank. Wivenhoe uses the indirect method for calculating cash from oper ations. For each of the following items, indicate whether it would be reported in Wivenhoe's cash flow statement as an operating, financing, or investing activity. Indicate how each item would be shown in reconciling from net income to cash from operations using the indirect method.
a. Amortization of a bond premium.
b. Proceeds from the issue of a bond.
c. Interest payment to lenders.
d. Repayment of a bond on maturity.
e. Loss on early retirement of a bond.
f. Amortization of a bond discount.