Laurent AG had these transactions during 2025.

a. Issued CHF50,000 par value ordinary shares for cash.

b. Purchased a machine for CHF30,000, giving a long-term note in exchange.

c. Issued CHF200,000 par value ordinary shares to purchase land worth CHF200,000.

d. Declared and paid a cash dividend of CHF18,000.

e. Sold a long-term investment with a cost of CHF15,000 for CHF15,000 cash.

f. Collected CHF16,000 of accounts receivable.

g. Paid CHF18,000 on accounts payable.

Instructions Analyze the transactions and indicate whether each transaction resulted in a cash flow from operating activities, investing activities, financing activities, or non-cash investing and financing activities.

Classify transactions by type of activity.