The records of Mineola Limited provided the following data:

a. Purchased capital asset for $ 170,000; paid cash.

b. Purchased capital asset for $ 170,000; signed a long- term note with the vendor for $ 150,000 and paid $ 20,000 in cash.

c. Sold a capital asset for $ 34,000 cash; original cost, $ 90,000, accumulated depreciation, $ 70,000.

d. Sales revenue, $ 1,300,000; accounts receivable increased, $ 215,000.

e. Wages expense, $ 168,000; wages payable increased, $ 10,000.

f. Declared a cash dividend, $ 66,000; dividends payable decreased by $ 2,000.

g. Borrowed $ 107,000 cash from the bank.

h. Converted long- term bonds into common shares, $ 4,000,000.

i. Paid a note payable, $ 150,000 principal plus $ 6,000 interest.

j. Depreciation expense, $ 67,000.

Required:

For each of the above items, give:

1. The SCF category (operating, investing, financing), or indicate that the item is excluded from the SCF.

2. The item that would appear on the SCF (indirect presentation method for operating activities).