Indicate whether each of the following transactions affects an operating activity, an investing activity, a financing activity, or a non-cash investing and financingactivity.

a. Cash 61,000 Common Stock Capital in Excess of Par 10,000 51,000 b. Furniture and Fixtures 18,000 Cash 18,000 c. Cash 52,000 11,000 7,000 e. Loss on Disposal of Equipment 1,000 15,000 Accounts Receivable Service Revenue 63,000 d. Cash Long-Term Investment 7,000 Equipment, Net 1,000 f. Land Cash 15,000 Equipment h. Dividends Payable i Salary Expense j Building k. Treasury Stock 11 Depreciation Expense m. Bonds Payable 11,000 13,000 14,000 105,000 12,000 5,000 35,000 Cash 11,000 13,000 14,000 105,000 12,000 5,000 35,000 Cash Cash Note Payable-Long-Term Cash Accumulated Depreciation Cash