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). (More than one column may be used.) a. Declared and paid a cash dividend b. Income taxes payable increased in the year c. Paid cash to settle long-term notes payable d. Sold merchandise to customer for cash e. Received a cash dividend from investment f. Retired bonds payable by issuing stock g. Recorded depreciation expense h. Sold land in return for cash L Prepaid expenses increased in the year j. Accounts receivable decreased in the year Statement of Cash Flows Operating Investing Activities Activities + Financing Activities Noncash Investing & Financing Activities Not Reported on Statement or in Notes

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). (More than one column may be used.)