Classify each of the transactions listed below as:

1. Operating activityadd to net income.

2. Operating activitydeduct from net income.

3. Investing activity.

4. Financing activity.

5. Reported as significant non-cash activity in the notes to the financial statements.

The transactions are as follows.

(a) Issuance of ordinary shares.

(b) Purchase of land and building.

(c) Redemption of bonds.

(d) Sale of equipment.

(e) Depreciation of machinery.

(f) Amortization of patent.

(g) Issuance of bonds for plant assets.

(h) Payment of cash dividends.

(i) Exchange of furniture for office equipment.

(j) Purchase of treasury shares.

(k) Loss on sale of equipment.

(l) Increase in accounts receivable during the year.

(m) Decrease in accounts payable during the year.