A company uses the indirect method to prepare the statement of cash flows. Indicate whether each of the following transactions affects an operating activity, an investing activity, a financing activity, or a noncash investing and financing activity:

A1 28,000 0,000 110,000 h. Dividends Payable 1 a. Equipment 3 b. Bonds Payable 5 C. Cash 8 d. Depreciation Expense 10 e Loss on Disposal of Equipment2,000 25,000 Cash Cash Common Stock 28,000 70,000 17,000 Treasury Stock Land Cash Cash Cash 25,000 12,000 123,000 Paid-in Capital in Excess of Par 93,000 k Cash 74,000 16,000 Accounts Receivable Accumulated Depreciation Service Revenue Cash Cash 87,000 6,000 -36,000 Salary Expense 6,000 Buildin 235 m. Furniture and Fixtures 36,000 12 13 14 Cash Note Payable, Long-Term 235,000 10,000 15 Long-Term Investment