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. 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 i. Accounts payable decreased in the year j. Income taxes payable increased 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). Note: More than one column may be used