Identify each of the following transactions as operating (O), investing (I), financing (F), noncash investing and financing (NIF), or not reported on the statement of cash flows (N). Indicate whether each transaction increases (+) or decreases (-) cash. The direct method is used for operating activities.

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Purchase of treasury stock Issuance of common stock for cash Payment of accounts paya ble Issuance of preferred stock for cash k. Acquisition of equipment by a. b. issuance of note payable L. Payment of long-term debt -m. Acquisition of building by c. d. payment of cash n. Accrual of salary expense o. Purchase of long-term e. Payment of cas h dividend f. g. h. Sale of long-term investment Amortization of patent Collection of accounts receivable Issuance of long-term note payable to borrow cash investment p. Payment of wages to employees q. Collection of cash interest r. Cash sale of land i. s. Distribution of stock . Depreciation of equipment dividend