Carter-Pierce Investments specializes in low-risk government bonds. Identify each of Carter-Pierce's transactions as operating (O), investing (I), financing ( \(\mathrm{F}\) ), non-cash investing and financing (NIF), or a transaction that is not reported on the statement of cash flows (N). Indicate whether each item increases (+) or decreases (-) cash. The indirect method is used for operating activities.

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a. Acquisition of building by cash payment b. Decrease in merchandise inventory c. Depreciation of equipment d. Decrease in accrued liabilities e. Payment of cash dividend [ Purchase of long-term investment g. Issuance of long-term note payable to borrow cash h. Increase in prepaid expenses i. Accrual of salary expense j. Acquisition of equipment by issuance of note payable k. Sale of long-term investment 1. Issuance of common shares for cash m.Increase in accounts payable n. Amortization of intangible assets .o. Loss on sale of equipment p. Payment of long-term debt q. Cash sale of land r. Repurchase of common shares s. Net income