Following are the sections of a statement of cash ows: Operating activities Financing activities

Following are the sections of a statement of cash flows:
• Operating activities
• Financing activities
• Investing activities
Required:
For each of the following line items included in recent statements of cash flows prepared on the indirect method by a national retailer, indicate in which section of the statement of cash flows it would appear, and indicate whether the item is a cash inflow, cash outflow, or noncash adjustment.
(a) Accounts receivable, increase
(b) Accounts payable, decrease
(c) Accrued expenses, decrease
(d) Capital expenditures
(e) Deferred income taxes (long-term), increase
(f) Depreciation and amortization expense
(g) Dividends paid
(h) Purchase common stock in subsidiary
(i) Income taxes payable, decrease
(j) Issuance of common stock
(k) Issuance of long-term debt
(l) Issuance of short-term debt
(m) Repayment of long-term debt
(n) Merchandise inventories, decrease
(o) Other current assets, increase
(p) Cash proceeds from disposals of property and equipment
(q) Sale of treasury stock
(r) Loss on sale of property and equipment