Exercise 17-2 balance sheets, the current ye statement, and the general ledger accounts of wellman Corp. uncovered the following items. Assume all An analysis of comparative contrary. items involve cash unless there is information to the indicate how each item should be classified in the statement of cash flows using th four major dassifications: operating activity dindirect method), investing activity, financing activity, and noncash investing and financing activity. (a) Payment of interest on notes payable (b) Exchange of land for patent (c) Sale of building at book value. (d) Payment of dvidends. (e) Depreciation Receipt of dividends on investment in stock