For Each of the Transactions Listed Below, Indicate Whether It

For each of the transactions listed below, indicate whether it is an investing (I) or financing (F) activity on the statement of cash flows. Also, indicate if the transaction increases (+) or decreases (-) cash. $$\begin{array} { | l | l | l | l | } \hline { \text { Transaction } } && \text { Type of Activity } & \text { Effect on Cash } \\\hline \text { Ex. } & \text { Paid dividends to the owners } & \text { F } & - \\\hline \text { A. } & \begin{array} { l } \text { Purchased equipment to use in the } \\\text { business. }\end{array} & & \\\hline \text { B. } & \text { Issued stock for cash. } & & \\\hline \text { C. } & \text { Borrowed money at the bank. } & & \\\hline \text { D. } & \begin{array} { l } \text { Sold a piece of land adjacent to the } \\\text { plant. }\end{array} & & \\\hline \text { E. } & \begin{array} { l } \text { Paid the principal balance of a note } \\\text { payable. }\end{array} & & \\\hline\end{array}$$