Werstiner Corporation is preparing its cash flow statement by the indirect method. The company has the following items for you to consider in preparing the statement. Identify each item by where it is shown on the statement and indicate if it is shown as a positive (1) or negative (2) amount. (For example, an increase in Investments (which represents a decrease in cash) is shown as I–.)

• Operating activity (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.

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f. Increase in accounts payable a. Loss on sale of land b. Amortization expense .c. Increase in inventory d. Decrease in accounts receivable e. Purchase of equipment g. Payment of dividends .h. Decrease in accrued liabilities i. Issuance of common shares -j. Gain on sale of building