E$23-1($L$01)($Classification of Transactions$)$ Red Hot Chili Peppers Co$.$ had the following activity in its most recent year of operations.

$($a$)$ Purchase of equipment.

$($g$)$ Amortization of intangible assets.

$($b$)$ Redemption of bonds payable.

$($h$)$ Purchase of treasury stock.

$($c$)$ Sale of building.

$($i$)$ Issuance of bonds for land.

$($d$)$ Depreciation.

$($j$)$ Payment of dividends.

$($e$)$ Exchange of equipment for furniture.

$($k$)$ Increase in interest receivable on notes receivable.

$($f$)$ Issuance of common stock.

$(1)$ Pension expense exceeds amount funded.

Instructions

Classify the items as $(1)$ operating$-$add to net income; $(2)$ operating$-$deduct from net income; $(3)$ investing; $(4)$ financing; or $(5)$ significant noncash investing and financing activities. Use the indirect method.