Bewell Clinic Inc. is preparing its statement of cash flows (indirect method) for the year ended November 30, 2020. Consider the following items in preparing the company's statement of cash flows. Identify each item as an operating activity-addition to net income \((\mathrm{O}+)\), or subtraction from net income (O-); an investing activity (I); a financing activity (F); or an activity that is not used to prepare the statement of cash flows by the indirect method (N). Place the appropriate symbol in the blank space.

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a. Loss on sale of land b. Depreciation expense c. Increase in inventory d. Decrease in prepaid expense e. Decrease in accounts receivable f. Purchase of equipment g. Collection of cash from customers h. Increase in accounts payable i. Net income J. Payment of dividends k. Decrease in accrued liabilities 1. Issuance of common shares m. Gain on sale of building n. Retained earnings