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by E12.2 (LO 1), C An analysis of comparative balance sheets, the current year's income statement, and the general ledger accounts of Hailey Corp, uncovered the following items. Assume all items involve cash unless there is information to the contrary, a. Exchange of land for patent. d. Depreciation of plant assets. b. Sale of building at book value. e. Conversion of bonds into common stock. c. Payment of dividends. f. Issuance of capital stock. Amortization of patent. J. Loss on disposal of plant assets. h. Issuance of bonds for land. k. Retirement of bonds 1. Purchase of land Instructions Indicate where each item should be presented in the statement of cash flows (Indirect method) using these four major classifications: operating activity (that is, the item would be listed among the adjust- ments to net income to determine net cash provided by operating activities under the indirect method), investing activity, financing activity, or significant noncash investing and financing activity Tentand determine