Indicate where each item would appear on a statement of cash flows using the indirect method by placing an $x$ in the appropriate column$($s$).$

Note: More than one column may be used.

$\backslash$table$[[$a$.$ Declared and paid a cash dividend,,$],[$b$.$ Recorded depreciation expense,,$],[$c$.$ Paid cash to settle long$-$term notes payable,,$],[$d$.$ Prepaid expenses increased in the year,,$],[$e$.$ Accounts receivable decreased in the year,,$],[$f$.$ Purchased land by issuing common stock,,$],[$g$.$ Inventory increased in the year,,$],[$h$.$ Sold equipment for cash, yielding a loss,$\backslash$table$[[$Not Reported$],[$on Statement$],[$or in Notes$],[$Activities$]],],[$i$.$ Accounts payable decreased in the year,,$],[$j$.$ Income taxes payable increased in the year,,$],[$Activities$,,],[$Activities$,,]]$