Indicate which of the following current assets and current liabilities are operating accounts (0) and thus included in the adjustment of net income to cash flow from operating activities and which are cash (C), investing (I), or financing (F) accounts.

(a) Accounts payable.

(b) Accounts receivable.

(c) Notes payable (to bank).

(d) Marketable securities.

(e) Accrued expenses.

(f) Inventory.

(g) Prepaid expenses.

(h) Current portion of long-term debt.

(i) Dividends payable.

(j) Income taxes payable.

(k) Interest payable.

(l) Certificates of deposit.