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 1 Purchased equipment for cash D 8 Decrease in accrued rent payable 2 Recognized a loss on sale of equipment 9 Paid cash dividends 3 Sold stock for cash 10 Net Income 4 Purchased inventory for cash 11 Decreased in Prepaid Insurance 5 Purchased a copyright 12 Increase in Accounts Receivable 13 6 Paid wages for the month of May Inventory decreased 7 Depreciation expense 14 Salaries payable decreased 15. A company's income statement showed the following: net income, $124,000; depreciation expense, $30,000, and gain on sale of plant assets, $14,000. An examination of the company's current assets and current liabilities showed the following changes as a result of operating activities: accounts receivable decreased $9,400; merchandise inventory increased $18,000; prepaid expenses decreased $6,200; accounts payable increased $3,400. Calculate the net cash provided or used by operating activities. A. $139,000 B. $141,000 C. $145,800 D. $155,000 E. $167,000