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

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Depreciation Expense 16,000 Accumulated Depreciation 16,000 12,000 123,000 28,000 36,000 36,000 235,000 b. Treasury Stock 12,000 Cash c.Land d. Equipment e. Salary Expense 123,000 28,000 36,000 36,000 235,000 Cash Cash Cash Cash Note Payable, Long-Term f. Furniture and Fixtures B Buildin h. Cash i Bonds Payable 74,000 Accounts Receivable 13,000 70,000 110,000 Service Revenue 87,000 70,000 17,000 Cash Cash Common Stock k. Dividends Payable L Loss on Disposal of Equipment2,000 m. Cash Capital in Excess of Par Cash Equipment, Net Long-Term Investment 93,000 25,000 2,000 10,000 25,000 10,000