Breakneck Creek Corporation is preparing its statement of cash flows (indirect method) for the past year. Listed below are items used in preparing the company's statement of cash flows. Specify how each item would be treated on Breakneck Creek Corporation's statement of cash flows by using the following abbreviations:
1. Operating activity-addition to net income (O+)
2. Operating activity-subtraction from net income (O-)
3. Financing activity (F)
4. Investing activity (I)
5. Activity that is not on the statement of cash flows (NA)

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h. Depreciation expense i. Retained earnings j. Increase in prepaid insurance expense k. Gain on sale of land I. Sale of common stock m. Sale of equipment no longer being used n. Decrease in accrued taxes payable a. Decrease in inventory b. Increase in accounts receivable c. Repayment of long-term loan d. Loss on sale of building e. Payment of dividends to stockholders f. Increase in accounts payable g. Net income