Indicate how each item should be classified in the statement of cash flows using these four major classifications: operating activity (that is, the item would be listed among the adiustments to net income to determine net cash provided by operating activities under the indirect method), investing activity, financing activity, and significant 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 dividends. (e) Depreciation. f) Conversion of bonds into common stack (o) Receipt of interest on notes receivable. h) Issuance of capital stock. Amortization of patent U) Issuance of bonids for land. ) Receipt of dividends on investment in stock m) Loss on disposal of plant assets. (n) Retirement of bonds