Triumph Corporation is preparing its statement of cash flows by the indirect method. Triumph has the following items for you to consider in preparing the statement. Identify each item as an

- Operating activity-addition to net income \((\mathrm{O}+)\), or subtraction from net income \((\mathrm{O}-)\)

- Investing activity (I)

- Financing activity (F)

- Activity that is not used to prepare the cash-flow statement (N)

Answer by placing the appropriate symbol in the blank space.

a. Increase in accounts payable 

b. Payment of dividends 

c. Decrease in accrued liabilities

d. Issuance of common stock

e. Gain on sale of building

f. Loss on sale of land 

g. Depreciation expense

h. Increase in inventory

i. Decrease in accounts receivable 

j. Purchase of equipment