Solution (a) Payment of interest on notes payable. Operating Activity (indirect method) (b) Exchange of land for patent. Significant non cash Investing and financing activity (c) Sale of building at book value. investing activity (d) Payment of dividends. Financing activity (e) Depreciation. Operating Activity (indirect method) (f) Conversion of bonds into common stock. Significant non cash Investing and financing activity (g) Receipt of interest on notes receivable. Operating Activity (indirect method) (h) Issuance of capital stock. Financing Activity (i) Amortization of patent. Operating Activity (indirect method) (j) Issuance of bonds for land. financing activity (k) Purchase of land. investing activity (l) Receipt of dividends on investment in stock. investing activity (m) Loss on disposal of plant assets. investing activity (n) Retirement of bonds. financing activity .