Transactions and Cash Flows. Selected events of Goswin Parts Company from the past year are as follows:

(a) Acquired equipment at a cost of \(\$ 850,000\).

(b) Received \(\$ 62,000\) from the sale of land, which had a book value of \(\$ 50,000\)

(c) Issued common stock of \(\$ 1,300,000\) in exchange for an investment in common stock of Wait Machine Company.

(d) Decreased accounts payable by \(\$ 54,000\).

(e) Paid dividends in the amount of \(\$ 240,000\).

(f) Repurchased shares of its own stock for \(\$ 50,500\).
(g) Deducted depreciation expense of \(\$ 138,000\) on the income statement.
(h) Increased patents by \(\$ 85,000\).
(i) Sold Goswin common stock for \(\$ 400,000\) and used proceeds to retire \(\$ 350,000\) of long-term notes payable.
(j) Paid \(\$ 200,000\) to an advertising agency and recorded advertising expense of \(\$ 160,000\) and an increase in prepaid expenses.
\section*{Required:}
For each transaction, indicate the correct letter(s) from the following list which describes how that transaction will be reported on a statement of cash flows.
A. Added to net income.
E. As a financing inflow of cash.
B. Subtracted from net income.
F. As a financing outflow of cash.
C. As an investing inflow of cash.
G. As a supplemental memo item.
D. As an investing outflow of cash.
H. Not reported on this statement.