Indicate where each item should be presented in the statement of cash flows (indirect method) using these four major classifications: operating activity (that is, the item would be listed among the adjustments to net income to determine net cash provided by operating activities under the indirect method), investing activity, financing activity, or 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. Receipt of interest on notes receivable
g. Issuance of capital stock.
h. Amortization of patent.
i. Issuance of bonds for land.
j. Purchase of land.