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$[[,$Statement of Cash Flows,$\backslash$table$[[$Noncash$],[],[$Financing$],[$Activities$]],\backslash$table$[[$Not Reported$],[$on Statement$],[$or in Notes$]],],[,\backslash$table$[[$Operating$],[$Activities$]],\backslash$table$[[$Investing$],[$Activities$]],\backslash$table$[[$Financing$],[$Activities$]],,],[$a$.$ Issued bonds in return for cash,,,,,$],[$b$.$ Prepaid expenses increased in the year,,,,,$],[$c$.$ Declared and paid a cash dividend,,,,,$],[$d$.$ Accounts receivable decreased in the year,,,,,$],[$e$.$ Inventory increased in the year,,,,,$],[$f$.$ Purchased land by issuing common stock,,,,,$],[$g$.$ Accounts payable decreased in the year,,,,,$],[$h$.$ Purchased a building with cash,,,,,$],[$i$.$ Income taxes payable increased in the year,,,,,$],[$j$.$ Sold merchandise to customer for cash,,,,,$]]$