Impact of Transactions Involving Operating Assets on Statement of Cash Flows
From the following list, identify each item as operating (O), investing (I), financing (F), or not separately reported on the statement of cash flows (N).
________ Purchase of land
________ Proceeds from sale of land
________ Gain on sale of land
________ Purchase of equipment
________ Depreciation expense
________ Proceeds from sale of equipment
________ Loss on sale of equipment
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