From the following list, identify each item as operating (O), investing (I), financing (F), or not separately

Question:

From the following list, identify each item as operating (O), investing (I), financing (F), or not separately reported on the statement of cash flows (N).
________ Purchase of land
________ Proceeds from sale of land
________ Gain on sale of land
________ Purchase of equipment
________ Depreciation expense
________ Proceeds from sale of equipment
________ Loss on sale of equipment