Question 4.1 (Total: 24 marks; 2 marks each) For each of the events listed below, select the Gategory that best describes its effect on a statement of cash flows. Assume that the statement of cash flows is being prepared in accordance with ASPE using the indirect method. Your categories are as follows: a. Cash provided/used by operating activities b. Cash provided/used by investing activities c. Cash provided/used by financing activities d. Not a cash flow item Events: 1. Issuance of common shares 2. Purchase of land and building 3. Cash provided/used by financing activities: Redemption of bonds 4. Proceeds on sale of equipment 5. Depreciation of machinery 6. Amortization of patent 7. Issuance of bonds in exchange for land 8. Cash provided/used by financing activities: Payment of cash dividends 9. Exchange of furniture for equipment 10. Loss on disposal of equipment 11. Increase in accounts receivable during year 12. Decrease in accounts payable during year