BE$17\mathrm{.}1($LO $1)$ AP For each of the following transactions, indicate whether it will increase $(+),$ decrease $(-),$ or have no

effect $($NE$)$ on a company's cash flows:

a$.$ Repayment of a mortgage payable

b$.$ Sale of land for cash at a gain

c$.$ Payment of accounts payable

d$.$ Purchase of equipment

e$.$ Acquisition of equipment by an issue of common shares

f$.$ Issuing common shares for cash

g$.$ Collection of accounts receivable

h$.$ Recording depreciation expense

i$.$ Declaring cash dividends

j$.$ Issuing bonds for cash

BE$17\mathrm{.}2($LO $\{$:$L{O}_1)C$ 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