Springsteen Co. had the following activity in its most recent year of operations.

(a) Pension expense exceeds amount funded.

(b) Redemption of bonds payable.

(c) Sale of building at book value.

(d) Depreciation.

(e) Exchange of equipment for furniture.

(f) Issuance of capital stock.

(g) Amortization of intangible assets.

(i) Issuance of bonds for land.

(j) Payment of dividends.

(k) Increase in interest receivable on notes receivable.

(l) Purchase of equipment.

Classify the items as (1) operating—add to net income; (2) operating—deduct from net income; (3) investing; (4) financing; or (5) significant noncash investing and financing activities. Use the indirect method.