DE17-17 Laclede Shipping. Inc., is preparing its statement of cash flows for the year ended September 30, 20X2. Laclede reports cash flows from operating activities by the indirect method. The company's head bookkeeper has provided the following list of items for you to consider in preparing the statement of cash flows. Identify each item as an operating activ- ity-addition to net income (0+) or subtraction from net income (0-1: an investing activity (I); a financing activity (F); or an activity that is not used to prepare the cash-flow statement by the indirect method (N). Answer by placing the appropriate symbol in the blank space.

a. Decrease in accounts receivable

b. Purchase of equipment

c. Collection of cash from customers

d. Increase in accounts payable

e. Loss on sale of land

f. Depreciation expense h. Decrease in prepaid expense i. Issuance of common stock j. Gain on sale of building k. Retained earnings 1. Sales revenue m. Payment of dividends