Peabody Cruiselines is preparing its statement of cash flows [indirect method) for the year ended March 31, 2016. Consider the following items in preparing the company's statement of cash flows. Identify each item as an operating activity-addition to net income (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 cash flows statement by the indirect method (N). Place the appropriate symbol in the blank space.

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