E$14\mathrm{.}2($LO $1)$ An analysis of comparative statements of financial position, the current year's income statement, and the general ledger accounts of Solomon Co$.$ uncovered the following items. Assume all items involve cash unless there is information to the contrary.

a$.$ Payment of interest on notes payable.

c$.$ Sale of building at book value.

b$.$ Exchange of land for patent.

d$.$ Payment of dividends.

Classify transactions by type of activity.

CHAPTER $14$ Statement of Cash Flows

e$.$ Depreciation.

f$.$ Receipt of dividends on investment in shares.

g$.$ Receipt of interest on notes receivable.

h$.$ Issuance of ordinary shares.

i$.$ Amortization of patent.

j$.$ Issuance of bonds for land.

k$.$ Purchase of land.

l$.$ Conversion of bonds into ordinary shares.

m$.$ Loss on sale of land.

n$.$ Retirement of bonds.

Instructions

Indicate how each item should be classified in the statement of cash flows using these four major classifications: operating activity $($indirect method$),$ investing activity, financing activity, and significant non$-$cash investing and financing activity.