Question: Wi-Fi, Inc., has the following selected transactions during the year.
1. Issues $20 million in bonds.
2. Purchases equipment for $80,000.
3. Pays a $20,000 account payable.
4. Collects a $15,000 account receivable.
5. Exchanges land for a new patent. Both are valued at $300,000.
6. Declares and pays a cash dividend of $100,000.
7. Loans $50,000 to a customer, accepting a note receivable.
8. Pays $75,000 to suppliers for inventory.
Required: Indicate in which section of the statement of cash flows each of these items would be reported: operating activities (indirect method), investing activities, financing activities, or a separate noncash activities note.