Current Attempt in Progress

Novak Corporation is preparing its $2025$ statement of cash flows, using the indirect method. Presented below is a list of items that may affect the statement. Using the code below, indicate how each item will affect Novak's $2025$ statement of cash flows.

Code Letter

A

D

R$-1$

P$-$I

R$-$F

P$-$F

N

Effect

Added to net income in the operating section

Deducted from net income in the operating section

Cash receipt in investing section

Cash payment in investing section

Cash receipt in financing section

Cash payment in financing section

Noncash investing and financing activity

$($a$)$ Purchase of land and building.

$($b$)$ Decrease in accounts receivable.

$($c$)$ Issuance of stock.

$($d$)$ Depreciation expense.

$($e$)$ Sale of land at book value.

$($f$)$ Sale of land at a gain.

$($g$)$ Payment of dividends.

$($h$)$ Increase in accounts receivable,

$($i$)$ Purchase of available$-$for$-$sale debt

investment.

$($j$)$ Increase in accounts payable.

Decrease in accounts payable

Loan from bank by signing note

Purchase of equipment using a note

Increase in inventory

Issuance of bonds

Redemption of bonds payable

Sale of equipment at a loss

Purchase of treasury stock