Classify the following list of items by operating section, investment section, or finance section. Use the letter "O" for operating, the letter "I" for investment, and the letter "F" for finance.
(1) Depreciation expense
(2) Sale of equipment for cash
(3) Issuance of bonds for cash
(4) Payment of cash dividend
(5) Receipt of cash dividend
(6) Payment of interest
(7) Receipt of interest
(8) Decrease in prepaid items
(9) Net income
(10) Issuance of stock for cash
(11) Purchase of treasury stock for cash
(12) Amortization of Franchise Fee
(13) Rent expense
(14) Sales revenue
(15) Retirement of bonds for cash
(16) Receipt of principal on loan made to third party