The records of Agricola Corp. provide information about transactions and events of the year. The company is preparing a SCF using the indirect presentation approach for operating activities.

a. Sold equipment for $172,000 cash; original cost, $720,000, accumulated depreciation, $420,000.

b. Repaid a bank loan, paying out $200,000 for principal and $24,000 for interest.

c. Issued common shares for equipment with a fair value of $1,340,000.

d. Paid a cash dividend, $100,000.

e. Recorded goodwill impairment of $80,000.

f. Issued common shares for cash, $1,250,000.

g. Bought land for $1,000,000; signed a long-term note with the vendor for $550,000 and paid $450,000 in cash.

h. Invested $100,000 of idle cash in a temporary investment with a 60-day term.

i. Sales revenue, $6,800,000; accounts receivable decreased, $290,000.

j. Invested $600,000 of idle cash in common shares of a public company. The shares will be sold in 30 days’ time.

Required:

For each of the above items, list the item that would appear on the SCF, including its category (operating, investing, or financing) and amount. If the item is excluded from the SCF, list the required disclosure.