E23-1 (Classification of Transactions) Springsteen Co. had thefollowing activity in its most recent year of operations.(a) Pension expense exceeds amount funded. (e) Exchange ofequipment for furniture.(b) Redemption of bonds payable. (f) Issuance of capital stock.(c) Sale of building at book value. (g) Amortization of intangibleassets.(d) Depreciation. (h) Purchase of treasury stock. (i) Issuance ofbonds for land. (k) Increase in interest receivable on notesreceivable.(j) Payment of dividends. (l) Purchase of equipment.InstructionsClassify the items as (1) operatingadd to net income; (2)operatingdeduct from net income; (3) investing; (4) financing; or(5) significant noncash investing and financing activities. Use theindirect method