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 wouldn't have an effect on cash flows:
a. Gain on the sale of furniture and fixtures
b. Purchase equipment in exchange for a long-term note payable
c. Payment of cash to add an extension to an existing building
d. Amortization of an intangible asset
e. Proceeds from the sale of land that's sold at a loss
f. Research costs
g. Writedown of equipment
h. Capitalization of development costs
i. Borrow money from the bank that's used to purchase new equipment