For each of the items listed below, identify whether the item would appear on the statement of cash flows (direct format) as part of the computation of cash flow from operating activities, investing activities, financing activities, or would not appear at all. Also, indicate whether the item is added or subtracted in computing cash flow using the direct method of preparing the statement of cash flows.
a. Purchase of plant assets
b. Cash paid to suppliers
c. Cash collected from customers
d. Payment of long-term debt
e. Net income
f. Depreciation expense
g. Payment of dividends
h. Issuing stock
i. Cash paid to employees
j. Cash paid for income taxes
k. Disposal of plant assets