Bewell Clinic Inc. is preparing its statement of cash flows (indirect method) for the year ended November 30, 2017. Consider the following items in preparing the company's statement of cash flows. Identify each item as an operating activity-addition to net income (O+), or subtraction from net income (O-); an investing activity (I); a financing activity (F); or an activity that is not used to prepare the statement of cash flows by the indirect method (N). Place the appropriate symbol in the blank space.

__________ a. Loss on sale of land

__________b. Depreciation expense

__________c. Increase in inventory

__________d. Decrease in prepaid expense

__________e. Decrease in accounts receivable

__________f. Purchase of equipment

__________g. Collection of cash from customers

__________h. Increase in accounts payable

__________i. Net income

__________j. Payment of dividends

__________k. Decrease in accrued liabilities

__________l. Issuance of common shares

__________m. Gain on sale of building

__________n. Retained earnings