Item $1$: For Entity A$,$ classify each transaction as either an operating activity $"$OA$",$ an investing activity $"$IA$,"$ or a financing activity $"$FA$,"$ or a noncash investing and financing activity $"$NC$."$

Selected transactions for Entity A are listed below.

Collection of principal on a long$-$term loan to a supplier.

Acquisition of equipment for cash.

Issuance of common stock to investors for cash.

Sale of merchandise for cash.

Payment of cash dividends.

Purchase of land by issuing bonds payable to the seller.

Payment of interest to bondholders.

Sale of a long$-$term investment $($at cost$)$ for cash

Exchange of land for a copyright.

Retirement of bonds payable.