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 8 Decrease in accrued rent payable 1 Purchased equipment for cash 9 Paid cash dividends 2 Recognized a loss on sale of equipment 10 Net Income 3 Sold stock for cash 11 Decreased in Prepaid Insurance 4 4 Purchased inventory for cash 12 Increase in Accounts Receivable 5 Purchased a copyright 13 Inventory decreased 6 CO Paid wages for the month of May 14 Salaries payable decreased 7 Depreciation expense