Answer:
(a) Operating activity
(b) Financing activity
(c) Operating activity
(d) Investing activity
Explanation:
Basically there are three types of activities:
1. Operating activities: It includes those transactions which affect the working capital, and it records transactions of cash receipts and cash payments.
2. Investing activities: It records those activities which include purchase and sale of the fixed assets
3. Financing activities: It records those activities which affect the long term liability and shareholder equity balance.
So,
(a) Increase in accounts receivable come under the operating activities, and this is to be in a negative amount
(b) Issue of preference shares comes under financing activity, and this is added while computing the financing activities
(c) The depreciation expenses are added in the net income whereas the bond premium amortization is to be deducted from the net income. These both items have come under operating activities
(d) An increase in land value comes under the investing activity.
The gradual decrease in the value of natural resource is called depletion. The deplection expense is calculated on the cost net off salvage value.

Therefore, Depletion expense per ton of ore would be $0.64 per ton of ore.
Answer:
The authors find that sector specialization has an overall positive effect on banks' performance. In contrast, Bebczuk and Galindo (2007) find for Argentina that banks with a diversified credit portfolio have fewer non-performing loans.
In this HR department can best address this concern by application of data to employee development programs to support the to employees advance in their careers.
<h3>What is employee development program?</h3>
An employee development program can be described as kind of a training program that is been given to employee by their employer to help them to improve their skills and abilities.
Therefore, since management of a company wants to begin electronically monitoring the computer work of the employees . then the program can be applied.
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Explanation:
the optimum number of the worker is hired at marginal revenue product equal to the wage
wage=$900,
the firm should hire 5 workers
wage=1300
the firm should higher 2 workers