Classify each of the following transactions as an operating (O), investing (I), financing (F), or significant noncash investing and financing activity (NC). If a transaction does not belong in any of these classifications, explain why. 

a. Purchase of merchandise inventory 

b. Sale of land 

c. Issuance of shares

d. Collection of accounts receivable 

e. Gain on sale of an investment

f. Reacquisition of common shares 

g. Payment of taxes  

h. Collection of an employee loan  

i. Issue of bonds  

j. Redemption of bonds payable