Aurum investments specializes in low-risk government bonds. requirement 1. identify each of aurum's transactions as operating (o), investing (i), financing (f), noncash investing and financing (nif), or a transaction that is not reported on the statement of cash flows (n). indicate whether each item increases (+) or decreases (minus) cash. the indirect method is used for operating cash flows. ▼ a. acquisition of equipment by issuance of note payable i – b. purchase of long-term investment with cash ▼ c. issuance of long-term note payable to borrow cash d. increase in prepaid expenses