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city: Tinancing activity, or noncash investing and financing activity. E12.2 (LO 1), C An analysis of comparative balance sheets, the current year's income statement, and the general cash unless there is information to the contrary. a. Exchange of land for patent. b. Sale of building at book value. c. Payment of dividends. d. Depreciation of plant assets. e. Conversion of bonds into common stock. f. Issuance of capital stock. j. Loss on disposal of plant assets. k. Retirement of bonds. g. Amortization of patent. h. Issuance of bonds for land. i. 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. ournal entry an