The following transactions occurred for a company that uses the direct method to prepare its statement of cash flows:
a. __________ A Company purchases its own common stock in the open market and immediately retires it.
b. __________ A company issues common stock in exchange for land.
c. __________ A six-month bank loan is obtained.
d. __________ Thirty-year bonds are issued.
e. __________ A customer pays the balance in an open account.
f. __________ Income taxes are paid.
g. __________ Cash sales are recorded.
h. __________ Cash dividends are declared and paid.
i. __________ A creditor is given common stock in exchange for a long-term note.
j. __________ A new piece of machinery is acquired for cash.
k. __________ Stock of another company is acquired as an investment.
l. __________ Interest is paid on a bank loan.
m. __________ Workers are paid for one week’s wages.

Required
For each of the above transactions, fill in the blank to indicate whether it would appear in the Operating Activities section (O), in the Investing Activities section (I), or in the Financing Activities section (F). Put an (S) in the blank if the transaction does not affect cash but is reported in a supplemental schedule of noncash activities.