Matching (7 points) Presented below are several transactions that were completed during 2012 by Dell Company. Determine how each transaction will be reported in a statement of cash flow by printing the letter abbreviation of the cash flow effect in the answer box to the left of each transaction. Dell uses the indirect method to prepare its statement of cash flow. CASH FLOW EFFECTS A = operating activity section; added E = Inflow from a financing activity . B = operating activity section; subtracted F=Outflow for a financing activity C = Inflow from an investing activity G=Non-cash investing and financing activity D = Outflow for an investing activity H= Not reported separately in the operating, investing, financing, or non-cash sections under the indirect method Transactions 1. Purchased Land by giving a note Increase in accounts payable 2 9 Paid cash dividends Recognized a loss on sale of equipment Repurchased the company's stock from shareholders Purchased supplies for cash on May 30 10 Decrease in Inventory 4. | 11 Increase in Prepaid Insurance 5 L Purchased a patent for cash 12 Depletion expense is recorded Cash from selling an old machine Issued stock to investors for cash | Depreciation expense recorded 14 Salaries payable increased