Identify where the cash flow effect of each of the following transaction is reported in thestatement of cash flows: operating, investing, or financing section. State the direction of eachchange. State None if there is no cash flow effect.a. Issuance of stock for cashb. Issuance of stock for landc. Acquisition of treasury stockd. Reissurance of treasury stocke. Declaration of a cash dividendf. Payment of a cash dividend previously declaredg. Declaration and issuance of a large stock dividendh. Declaration and issuance of a small stock dividendi. Granting of stock optionsj. Exercise of stock optionsk. Granting of RSUsl. Issuance of long-term notes payablem. Issuance of convertible bondsn. Conversion of convertible bonds to common stocko. Payment of interest on bondsp. Retirement of bonds at book valueq. Retirement of bonds at a gainr. Retirement of bonds at a loss
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