CLASSIFICATION OF CASH FLOWS

A review of the financial records for Rogers, Inc., uncovered the following items:
a. Received cash from the issuance of bonds
b. Collected accounts receivable
c. Paid cash to purchase equipment
d. Paid rent on building for the current period
e. Issued common stock for land
f. Paid interest on long-term debt
g. Depreciation on equipment
h. Declared and paid dividends to stockholders
i. Sold equipment at book value
j. Paid cash to settle an accounts payable
k. Received cash dividend on investment
l. Amortization of a copyright
m. Repaid the principal amount of long-term debt
n. Sold a long-term investment at a gain
Rogers, Inc., uses the indirect method to prepare the operating activities of its statement of cash flows.