(In the first column, indicate whether the transaction would be a Source, Use, or Neither. In the second column, indicate whether the transaction would be classified as Operating, Investing, or Financing, or None on the Statement of Cash Flows. In the last two columns, indicate whether or not the transaction would be reported in a separated schedule on the statement on the statement or not reported on the statement at all.)
a. Common stock was sold for cash.
b. Interest was paid on a note, decreasing Interest Payable.
c. Bonds were retired.
d. A long-term loan was made to a subsidiary.
e. Interest was received on the loan in (d) above, reducing Interest Receivable.
f. A stock dividend was declared and issued on common stock.
g. A building was acquired by issuing shares of common stock.
h. Equipment was sold for cash.
i. Short-term investments were sold.
j. Cash dividends were declared and paid.
k. Preferred stock was converted into common stock.
l. Deferred Income Taxes, a long-term liability, was reduced.
m. Dividends were received on stock of another company held as an investment.
n. Equipment was purchased by giving a long-term note to the seller.
The number of transactions that took place in Seneca are determined.